This section has no associated Explanatory Notes
216U.K.After section 238 insert—
“238AApproved 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).”