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
”
.