PART 2AMENDMENTS TO PRIMARY LEGISLATION
The Finance Act 2000 (c. 17)
Employee share ownership plans107
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,