Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 1 U.K. Share incentive plans

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

87 U.K. 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 ”.