SCHEDULES
SCHEDULE 8Employee share schemes
PART 3CSOP schemes
Amendments to Chapter 8 of Part 7 of ITEPA 2003
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In paragraph 15 (requirements relating to shares that may be subject to share options) after sub-paragraph (1) insert—
1A
Sub-paragraph (1) and the other paragraphs of this Part are subject to paragraph 25A(7B).