# The International Tax Compliance Regulations 2015, Paragraph 11


A share incentive plan approved by HMRC under Schedule 2 to ITEPA 2003 .

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Source: https://www.legislation.gov.uk/uksi/2015/878/schedule/2/paragraph/11 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/schedule-2/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.