Section 238A ... Share schemes and share incentivesF7 F1

United Kingdom

(1)

Schedule 7D ( F2... share schemes and share incentives) shall have effect.

(2)

Schedule 7D relates—

(a)

in Part 1, to F3Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),

(b)

in Part 2, to F4Schedule 3 SAYE option schemes (see section 516 of that Act),

(c)

in Part 3, to F5Schedule 4 CSOP schemes (CSOPs) (see section 521 of that Act), F6...

(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: S. 238A inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 216 (with Sch. 7)
F2: Word in s. 238A(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 35(3), 89 (with Sch. 8 paras. 90-96)
F3: Words in s. 238A(2)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 35(4), 89 (with Sch. 8 paras. 90-96)
F4: Words in s. 238A(2)(b) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 124, 146 (with Sch. 8 paras. 147-157)
F5: Words in s. 238A(2)(c) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 184, 204 (with Sch. 8 paras. 205-215)
F6: S. 238A(2)(d) and preceding word omitted (with effect in accordance with Sch. 3 para. 9(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 3 para. 9(1)
F7: Word in s. 238A heading omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 35(2), 89 (with Sch. 8 paras. 90-96)