SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: Part 9 of ITA 2007

71

1

Section 488 (application of section 479 to trustees of SIP) is amended as follows.

2

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

3

In subsection (1)—

a

in paragraph (a) for “an approved” substitute “ a Schedule 2 ”, and

b

in paragraph (b) omit “approved”.