{
  "url": "https://openlegislation.uk/financial-services-act-2012/schedule-18/paragraph-97",
  "json_url": "https://openlegislation.uk/financial-services-act-2012/schedule-18/paragraph-97.json",
  "legislation": "ukpga/2012/21",
  "legislation_title": "Financial Services Act 2012",
  "legislation_url": "https://openlegislation.uk/financial-services-act-2012",
  "path": "schedule/18/paragraph/97",
  "kind": "paragraph",
  "number": "97",
  "heading": null,
  "text": "(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.\n(2) In Part 4 of Schedule 2 (approved share incentive plans: types of shares that may be awarded), in paragraph 30(3)—\n(a) for “competent authority for listing” substitute “ Financial Conduct Authority ”, and\n(b) for “section 74(4)” substitute “ section 73A ”.\n(3) In Part 4 of Schedule 3 (approved SAYE option schemes: applicable shares), in paragraph 21(5)—\n(a) for “competent authority for listing” substitute “ Financial Conduct Authority ”, and\n(b) for “section 74(4)” substitute “ section 73A ”.\n(4) In Part 4 of Schedule 4 (approved CSOP schemes: applicable shares), in paragraph 19(5)—\n(a) for “competent authority for listing” substitute “ Financial Conduct Authority ”, and\n(b) for “section 74(4)” substitute “ section 73A ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 18 para. 97 in force at 1.4.2013 by S.I. 2013/423, art. 3, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/21/schedule/18/paragraph/97",
    "retrieved_at": "2026-10-29T09:08:36.918830+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}