# Finance Act 1988, Part VI: Unapproved Employee Share Schemes


These repeals have effect in relation to acquisitions on or after 26th October 1987.
Chapter
Short title
Extent of repeal
1970 c. 9.
The Taxes Management Act 1970.
In the Table in section 98, the reference to Schedule 12 to the Finance Act 1972 and in that Table as substituted by the Income and Corporation Taxes Act 1988, the reference to section 139 of that Act.
1972 c. 41.
The Finance Act 1972.
Section 79.Schedule 12 (except the definitions of “market value” and “shares” in paragraph 6).
1973 c. 51.
The Finance Act 1973.
Section 19.Schedule 8.
1974 c. 30.
The Finance Act 1974.
Section 20(2).
1979 c. 14.
The Capital Gains Tax Act 1979.
In Schedule 7, in the Table in paragraph 9, the entry relating to section 79(9) of the Finance Act 1972.
1982 c. 39.
The Finance Act 1982.
In section 41, the words “Paragraph 5 of Schedule 8 to the Finance Act 1973 and”.
1984 c. 43.
The Finance Act 1984.
Sections 40 and 41.
1986 c. 41.
The Finance Act 1986.
In section 23(4)(a), the words “and also to Schedule 8 to the Finance Act 1973” and the words “and share incentive”.Section 26(3) to (5) and (6)(b) to (d).
1988 c. 1.
The Income and Corporation Taxes Act 1988.
Sections 138 and 139.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/VI (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-14/part-VI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.