# Income Tax (Earnings and Pensions) Act 2003, Paragraph 220


(1) Amend Schedule 7C (relief for transfers to approved share plans) as follows.
(2) In paragraph 1(1) (introductory) for “an employee share ownership” substitute “ a share incentive ”.
(3) In paragraph 2 (conditions relating to the disposal)—
(a) in sub-paragraph (1) for “Schedule 8 to the Finance Act 2000” substitute “ Schedule 2 to ITEPA 2003 ”,
(b) in sub-paragraph (2)—
(i) for “Part VIII” substitute “ Part 4 ”,
(ii) for “used in plan” substitute “ awarded ”, and
(iii) for “61(a) and (c)” substitute “ 27(1)(a) and (c) and (2) ”,
(c) in sub-paragraph (4) for “of Schedule 8 to the Finance Act 2000” substitute “ given by paragraph 97 of Schedule 2 to ITEPA 2003 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/220 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-220
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.