Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 1 U.K. Share incentive plans

Amendments to Chapter 6 of Part 7 of ITEPA 2003 U.K.

6 (1) Section 500 (operation of tax charges) is amended as follows. U.K.

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

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