http://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/3
Finance Act 2013
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-08
Expert Participation
2024-04-06
SCHEDULES
SCHEDULE 2Tax advantaged employee share schemes
PART 1Retirement of participants
Share incentive plans
3
In Part 4 of Schedule 2 (types of shares that may be awarded) in paragraph 32 (provision for forfeiture) in sub-paragraph (2)(e) omit the words from βonβ to β98)β.