Finance Act 2008

Amendment of Schedule 12A (approved savings-related share option schemes) to Principal Act.

13.— (1) Schedule 12A to the Principal Act is amended in paragraph 25—

(a) in subparagraph (2)(a) by substituting “€500” for “€320”, and

(b) by deleting subparagraph (3).

(2) (a) Paragraph (a) of subsection (1) applies as respects contributions made under certified contractual savings schemes entered into on or after 1 February 2008.

(b) Paragraph (b) of subsection (1) applies as on and from 1 February 2008.