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SCHEDULES

SCHEDULE 8U.K.Employee share schemes

PART 1 U.K.Share incentive plans

Other amendments: ITEPA 2003 and Part 4 of FA 2004U.K.

47(1)Section 431A (provision relating to restricted securities) is amended as follows.U.K.

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

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