Paragraph 168
(1)
Amend section 38 of the Finance Act 1991 (employee share schemes: non-discrimination) as follows.
(2)
Omit subsection (2).
(3)
In subsection (6) for “Subsections (2) and” substitute “ Subsection ”.
Amend section 38 of the Finance Act 1991 (employee share schemes: non-discrimination) as follows.
Omit subsection (2).
In subsection (6) for “Subsections (2) and” substitute “ Subsection ”.