Finance Act 2019
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
50 Stamp duty and SDRT: exemptions in respect of share incentive plans
(1) In section 95 of FA 2001 (exemptions in relation to approved share incentive plans)— (a) in subsections (1) and (2), and in the heading, omit “approved”, and (b) in subsection (3), for “an approved share incentive plan” substitute “ a Schedule 2 SIP ”. (2) The amendments made by subsection (1) are to be treated as having effect from 6 April 2014.
50 Stamp duty and SDRT: exemptions in respect of share incentive plans
(1) In section 95 of FA 2001 (exemptions in relation to approved share incentive plans)— (a) in subsections (1) and (2), and in the heading, omit “approved”, and (b) in subsection (3), for “an approved share incentive plan” substitute “ a Schedule 2 SIP ”. (2) The amendments made by subsection (1) are to be treated as having effect from 6 April 2014.
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