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Income Tax (Earnings and Pensions) Act 2003 section Schedule 7 paragraphs 68–70
Approved share incentive plans
Section Schedule 7 paragraphs 68–70 deal with the transition of Employee Share Ownership Plans (ESOPs) to Share Incentive Plans (SIPs) from 6 April 2003, ensuring continuity of approval, preserving the validity of earlier plan provisions and share awards, and providing rules for reading cross-references between old and new legislation.
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