Part 1 Share Incentive Plans
Finance Act 2003 (2003 c 14) | Legislation

SCHEDULE 21 Approved Share Plans and Schemes

Section 139

Part 1 Share Incentive Plans

Introductory

1

Schedule 2 to the Income Tax (Earnings and Pensions) Act 2003 (c 1) (approved share incentive plans) is amended as follows.

Participation in more than one connected plan in a tax year

2

After paragraph 18 insert—

“Participation in more than one connected SIP in a tax year
18A

(1)     The plan must provide that, if an individual participates in an award of shares under the plan in a tax year in which he has already participated in

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