# Taxation of Chargeable Gains Act 1992, Section 238A: ... Share schemes and share incentives

Extent: E+W+S+N.I.

(1) Schedule 7D ( ... share schemes and share incentives) shall have effect.
(2) Schedule 7D relates—
(a) in Part 1, to Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),
(b) in Part 2, to Schedule 3 SAYE option schemes (see section 516 of that Act),
(c) in Part 3, to Schedule 4 CSOP schemes (CSOPs) (see section 521 of that Act), ...
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/238A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-238A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.