SCHEDULES
SCHEDULE 8Employee share schemes
PART 2SAYE option schemes
120Amendments to Chapter 7 of Part 7 of ITEPA 2003
In paragraph 49 (index of defined expressions)—
a
omit the entry for “approved”, and
b
at the appropriate places insert—
non-UK company reorganisation arrangement
paragraph 47A
Schedule 3 SAYE option scheme
paragraph 1 and Part 8 of this Schedule