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 ”.