Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 3 U.K. CSOP schemes

Other amendments: TCGA 1992 U.K.

183 U.K. TCGA 1992 is amended as follows.

184 U.K. In section 238A (share schemes and share incentives) in subsection (2)(c) for “approved” substitute “ Schedule 4 ”.

185 U.K. Part 3 of Schedule 7D (CSOP schemes) is amended as follows.

186 U.K. In the title for “Approved” substitute “ Schedule 4 ”.

187 (1) Paragraph 11 (introduction) is amended as follows. U.K.

(2) In sub-paragraphs (1) and (2) omit “approved”.

(3) In sub-paragraph (3)(a)(i) for “an approved” substitute “ a Schedule 4 ”.

188 U.K. In paragraph 12 (relief where income tax charged in respect of grant of option) in sub-paragraph (4)(b) for “approved” substitute “ a Schedule 4 CSOP scheme ”.

189 U.K. In paragraph 13 (market value rule not to apply) in sub-paragraphs (1)(a) and (3) for “approved” substitute “ a Schedule 4 CSOP scheme ”.