Paragraph 97 I1

(1)

The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2)

In Part 4 of Schedule 2 (approved share incentive plans: types of shares that may be awarded), in paragraph 30(3)—

(a)

for “competent authority for listing” substitute “ Financial Conduct Authority ”, and

(b)

for “section 74(4)” substitute “ section 73A ”.

(3)

In Part 4 of Schedule 3 (approved SAYE option schemes: applicable shares), in paragraph 21(5)—

(a)

for “competent authority for listing” substitute “ Financial Conduct Authority ”, and

(b)

for “section 74(4)” substitute “ section 73A ”.

(4)

In Part 4 of Schedule 4 (approved CSOP schemes: applicable shares), in paragraph 19(5)—

(a)

for “competent authority for listing” substitute “ Financial Conduct Authority ”, and

(b)

for “section 74(4)” substitute “ section 73A ”.

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