Employee share ownership plans
107. In paragraph 39(3) of Schedule 8 (partnership share money held for employees)—
(a)for sub-paragraph (a) substitute—
“(a) a person falling within section 840A(1)(b) of the Taxes Act 1988,”;
(b)for sub-paragraph (c) substitute—
“(c) a firm falling within section 840A(1)(c) of that Act,”.