http://www.legislation.gov.uk/id/ukpga/2014/26

SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: ITEPA 2003 and Part 4 of FA 2004

51

In paragraph 30 of Schedule 5 (enterprise management incentives: material interest) in sub-paragraph (7)(a) for “share incentive plan approved under Schedule 2 (SIPs)” substitute “ Schedule 2 SIP (see Schedule 2) ”.