SCHEDULES

SCHEDULE 8Employee share schemes

PART 3CSOP schemes

Other amendments: ITEPA 2003

200

1

Section 554E (exclusions under Part 7A) is amended as follows.

2

In subsection (1)(c) for “an approved” substitute “ a Schedule 4 ”.

3

In subsection (3)(a)(ii) and (b)(ii) for the second “an approved” substitute “ a Schedule 4 ”.

4

In subsection (4)(a) and (b) for the third “approved” substitute “ Schedule 4 ”.