Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 1 U.K. Share incentive plans

Amendments to Chapter 6 of Part 7 of ITEPA 2003 U.K.

18 (1) Paragraph 6 (general requirements for SIPs) is amended as follows. U.K.

(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).”