The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 No. 3629

PART 2 AMENDMENTS TO PRIMARY LEGISLATION

The Finance Act 2000 (c. 17)

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,”.