42 Approved share incentive plans
Finance Act 2010 (2010 c 13) | Legislation

42  Approved share incentive plans

(1)     Paragraph 84(1) of Schedule 2 to ITEPA 2003 (approved share incentive plans) is amended as follows.

(2)     For paragraph (d) substitute—

“(d)     an alteration being made—

(i)     in the share capital of a company any of whose shares are subject to the plan trust, or

(ii)     in the rights attaching to any shares of such a company,

that

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