SCHEDULES
SCHEDULE 8Employee share schemes
PART 1Share incentive plans
Other amendments: ITEPA 2003 and Part 4 of FA 2004
47
1
Section 431A (provision relating to restricted securities) is amended as follows.
2
In the heading for “approved” substitute “
tax advantaged
”
.
3
In subsection (2)(a) for “an approved” substitute “
a Schedule 2
”
.