SCHEDULES
SCHEDULE 8Employee share schemes
PART 1Share incentive plans
Amendments to Chapter 6 of Part 7 of ITEPA 2003
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1
Paragraph 6 (general requirements for SIPs) is amended as follows.
2
Make the existing text sub-paragraph (1).
3
After the new sub-paragraph (1) insert—
2
The requirements of this Part are also to be taken to include the requirements of paragraphs 89 and 90 (plan termination notices etc).