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,