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SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 2 U.K. SAYE option schemes

Amendments to Chapter 7 of Part 7 of ITEPA 2003 U.K.

97 U.K. Chapter 7 of Part 7 of ITEPA 2003 (employment income: income and exemptions relating to securities: SAYE option schemes) is amended as follows.