Section 238A — Taxation of Chargeable Gains Act 1992: ... Share schemes and share incentives

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

2 Schedule 7D relates—

a in Part 1, to Schedule 2 share incentive plans (SIPs) (see section 488 of ITEPA 2003),

b in Part 2, to Schedule 3 SAYE option schemes (see section 516 of that Act),

c in Part 3, to Schedule 4 CSOP schemes (CSOPs) (see section 521 of that Act), ... d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .