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Paragraph 211

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 149B (employee incentive schemes: conditional interests in shares) as follows.

(2)

In subsection (1) for “section 140A of the Taxes Act” substitute “ Chapter 2 of Part 7 of ITEPA 2003 (conditional interests in shares) ”.

(3)

In subsection (2) for “section 140B of the Taxes Act” substitute “ section 429 of ITEPA 2003 ”.

(4)

In subsection (4)—

(a)

for “section 140A of the Taxes Act” substitute “ Chapter 2 of Part 7 of ITEPA 2003 ”, and

(b)

for “that section” substitute “ that Chapter ”.