SCHEDULES

SCHEDULE 8 Employee share schemes

PART 1 Share incentive plans

Amendments to Chapter 6 of Part 7 of ITEPA 2003

4 (1) Section 489 (operation of tax advantages) is amended as follows.

(2) In the heading for “approved” substitute “Schedule 2”.

(3) In subsection (1) for “an approved” substitute “a Schedule 2”.