SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 3 U.K. CSOP schemes

Other amendments: ITEPA 2003 U.K.

201 U.K. In section 697 (PAYE: enhancing the value of an asset) in subsection (4) before paragraph (b) insert—

“(ab) any shares acquired by the employee under a scheme which is a Schedule 4 CSOP scheme (see Schedule 4),”.