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
”
.