# Income Tax (Earnings and Pensions) Act 2003, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/168 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-168
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.