Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 3 U.K. CSOP schemes

Other amendments: TCGA 1992 U.K.

187 (1) Paragraph 11 (introduction) is amended as follows. U.K.

(2) In sub-paragraphs (1) and (2) omit “approved”.

(3) In sub-paragraph (3)(a)(i) for “an approved” substitute “ a Schedule 4 ”.