# Income Tax (Earnings and Pensions) Act 2003, Paragraph 214


In section 236A (employee share ownership plans), and in the sidenote and in the italic heading immediately before the section, for “employee share ownership” wherever it occurs substitute “ share incentive ”.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/214 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-214
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.