Section 16

ENTERPRISE MANAGEMENT INCENTIVES AND EMPLOYEE OWNERSHIP TRUSTS

1(1)  [Inserts ITEPA 2003, s. 534(7).]

1(2)  The amendment made by this paragraph is treated as having come into force on 1 October 2014.

SHARE INCENTIVE PLANS

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

2(2)  [Inserts ITEPA 2003, Sch. 2, para. 1(5).]

2(3)  [Inserts ITEPA 2003, Sch. 2, Pt. 10A.]

2(4)  The amendments made by this paragraph have effect in relation to disqualifying events occurring on or after the day on which this Act is passed.

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