# Income Tax (Earnings and Pensions) Act 2003, Paragraph 16


(1) Amend section 138 (share acquisitions by directors and employees) as follows.
(2) In subsection (1)(b) for “Schedule E” substitute “ the employment income Parts of ITEPA 2003 ”.
(3) In subsection (4)(b) for “Case I of Schedule E” substitute “ section 15 or 21 of ITEPA 2003 (earnings of employee resident and ordinarily resident in the UK) ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/16 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.