SCHEDULES
SCHEDULE 21Approved share plans and schemes
Part 1Share incentive plans
Participation in more than one connected plan in a tax year
4
In paragraph 14(7) (eligibility to participate dependent on certain requirements of plan being met), for paragraph (b) substitute—
b
not participating simultaneously in connected SIPs (see paragraph 18),
ba
successive participation in connected SIPs (see paragraph 18A), and