SCHEDULES
SCHEDULE 3Employee share schemes: minor amendments
Tag-along rights
8
1
In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 39 (company reorganisations: introduction), in sub-paragraph (2)(c), after “982” insert “
or 983 to 985
”
.
2
The amendment made by this paragraph is treated as having come into force on 17 July 2013.