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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”.