SCHEDULES

SCHEDULE 18Further minor and consequential amendments

PART 2Amendments of other Acts of Parliament

97Income Tax (Earnings and Pensions) Act 2003 (c. 1)

1

The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

2

In Part 4 of Schedule 2 (approved share incentive plans: types of shares that may be awarded), in paragraph 30(3)—

a

for “competent authority for listing” substitute “Financial Conduct Authority”, and

b

for “section 74(4)” substitute “section 73A”.

3

In Part 4 of Schedule 3 (approved SAYE option schemes: applicable shares), in paragraph 21(5)—

a

for “competent authority for listing” substitute “Financial Conduct Authority”, and

b

for “section 74(4)” substitute “section 73A”.

4

In Part 4 of Schedule 4 (approved CSOP schemes: applicable shares), in paragraph 19(5)—

a

for “competent authority for listing” substitute “Financial Conduct Authority”, and

b

for “section 74(4)” substitute “section 73A”.