SCHEDULES
SCHEDULE 18Further minor and consequential amendments
PART 2Amendments of other Acts of Parliament
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
I197
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
”
.