Statute
Section 49 — Finance Act 2014: Share incentive plans: increases in maximum annual awards etc
Text of the provision Official document
Share incentive plans: increases in maximum annual awards etc 49 1 Schedule 2 to ITEPA 2003 (share incentive plans) is amended as follows.
2 In paragraph 35(1) (free shares: maximum annual award) for “£3,000” substitute “ £3,600 ” .
3 In paragraph 46(1) (partnership shares: maximum amount of deductions from employee's salary) for “£1,500” substitute “ £1,800 ” .
4 The amendments made by this section are treated as having come into force on 6 April 2014.
Official source: legislation.gov.uk
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