Sch 18 para 97
(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows. (2) In Part 4 of Schedule 2 (approved share incentive plans: types of shares that may be awarded), in paragraph 30(3)— (a) for “competent authority for listing” substitute “ Financial Conduct Authority ” , and (b) for “section 74(4)” substitute “ section 73A ” . (3) In Part 4 of Schedule 3 (approved SAYE option schemes: applicable shares), in paragraph 21(5)— (a) for “competent authority for listing” substitute “ Financial Conduct Authority ” , and (b) for “section 74(4)” substitute “ section 73A ” . (4) In Part 4 of Schedule 4 (approved CSOP schemes: applicable shares), in paragraph 19(5)— (a) for “competent authority for listing” substitute “ Financial Conduct Authority ” , and (b) for “section 74(4)” substitute “ section 73A ” .