This section has no associated Explanatory Notes
211(1)Amend section 149B (employee incentive schemes: conditional interests in shares) as follows.U.K.
(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 ”.