SCHEDULES

SCHEDULE 8Employee share schemes

PART 1Share incentive plans

Other amendments: Individual Savings Account Regulations 1998 (S.I. 1998/1870)

87

In regulation 34 (capital gains tax: adaptation of enactments) in paragraph (2)(a)—

a

in the inserted subsections (12)(b)(iii) and (13)(d) for “an approved” substitute “ a Schedule 2 ”, and

b

in the inserted subsection (13)(c) for “approved” substitute “ Schedule 2 ”.