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Section 89: Consequential amendments.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — chapter II: Unapproved Employee Share Schemes

In relation to acquisitions of shares or interests in shares on or after 26th October 1987—

for the words from "section 138(1)(a)" to "value of the shares" in ... section 186(2)(b) (approved profit sharing schemes) of the Taxes Act 1988, and
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

there shall be substituted the words ." section 78 or 79 of the Finance Act 1988 in respect of the shares "

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.