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SCHEDULES

SCHEDULE 8U.K.Employee share schemes

PART 2 U.K.SAYE option schemes

Commencement and transitional provisionU.K.

152(1)The amendment made by paragraph 112 above has no effect in relation to share options granted before 6 April 2014 under the scheme.U.K.

(2)If the scheme was an approved SAYE option scheme immediately before 6 April 2014, on and after that date the scheme has effect with any modifications needed to reflect the amendment made by paragraph 112 above (subject to sub-paragraph (1) of this paragraph).