# Financial Services Act 2012, Paragraph 97


(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 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2012/21/schedule/18/paragraph/97 (the official version)
Page: https://openlegislation.uk/financial-services-act-2012/schedule-18/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.