SCHEDULES

SCHEDULE 6 U.K.Consequential Amendments

Part 2 U.K.Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12) U.K.

216 U.K.After section 238 insert—

“238A Approved share schemes and share incentives

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

(2) Schedule 7D relates—

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

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

(c) in Part 3, to approved CSOP schemes (CSOPs) (see section 521 of that Act), and

(d) in Part 4, to enterprise management incentives (see section 527 of that Act).”