Section 238A — Income Tax (Earnings and Pensions) Act 2003: Approved share schemes and share incentives

Approved share schemes and share incentives 238A 1 Schedule 7D (approved share schemes and share incentives) shall have effect.

2 Schedule 7D relates—

a in Part 1, to approved share incentive plans (SIPs) (see section 488 of ITEPA 2003),

b in Part 2, to approved SAYE option schemes (see section 516 of that Act),

c in Part 3, to approved CSOP schemes (CSOPs) (see section 521 of that Act),

and d in Part 4, to enterprise management incentives (see section 527 of that Act).