SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

211

1

Amend section 149B (employee incentive schemes: conditional interests in shares) as follows.

2

In subsection (1) for “section 140A of the Taxes Act” substitute “ Chapter 2 of Part 7 of ITEPA 2003 (conditional interests in shares) ”.

3

In subsection (2) for “section 140B of the Taxes Act” substitute “ section 429 of ITEPA 2003 ”.

4

In subsection (4)—

a

for “section 140A of the Taxes Act” substitute “ Chapter 2 of Part 7 of ITEPA 2003 ”, and

b

for “that section” substitute “ that Chapter ”.