# Income Tax (Earnings and Pensions) Act 2003, Paragraph 211


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/211 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.