Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 1 U.K. Share incentive plans

Other amendments: Part 9 of ITA 2007 U.K.

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

(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”.