http://www.legislation.gov.uk/ukpga/2014/26/section/49
Finance Act 2014
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2024-06-03
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2024-04-06
Finance Act 2014
Sch. 31
para. 2(3)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(a)(i)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 2(3)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(a)(ii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 2(3)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(a)(iii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 2(4A)
Finance (No. 2) Act 2017
Sch. 14
para. 45(2)(c)
s. 61(6)
reg. 2
Finance Act 2014
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para. 3(1A)
Finance (No. 2) Act 2017
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para. 45(3)(b)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 5(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(4)(a)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 5(a)
Finance (No. 2) Act 2017
Sch. 14
para. 45(4)(b)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 31
para. 5(b)
Finance (No. 2) Act 2017
Sch. 14
para. 45(4)(c)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(a)(i)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(a)(ii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(a)(iii)
s. 61(6)
reg. 2
Finance Act 2014
Sch. 32
para. 1(3A)
Finance (No. 2) Act 2017
Sch. 14
para. 46(2)(c)
s. 61(6)
reg. 2
PART 1Income tax, corporation tax and capital gains tax
CHAPTER 4Other provisions
Employee share schemes
49Share incentive plans: increases in maximum annual awards etc
1
Schedule 2 to ITEPA 2003 (share incentive plans) is amended as follows.
2
In paragraph 35(1) (free shares: maximum annual award) for “£3,000” substitute “
£3,600
”
.
3
In paragraph 46(1) (partnership shares: maximum amount of deductions from employee's salary) for “£1,500” substitute “
£1,800
”
.
4
The amendments made by this section are treated as having come into force on 6 April 2014.