SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: TCGA 1992

35

1

Section 238A (share schemes and share incentives) is amended as follows.

2

In the heading omit “Approved”.

3

In subsection (1) omit “approved”.

4

In subsection (2)(a) for “approved” substitute “ Schedule 2 ”.