Point in time view as at 01/01/2005.
Income and Corporation Taxes Act 1988, Cross Heading: Introductory is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1(1)This Schedule forms part of the SIP code (see section 488 of ITEPA 2003 (approved share incentive plans)).
(2)Accordingly, expressions used in this Schedule and contained in the index at the end of Schedule 2 to that Act (approved share incentive plans) have the meaning indicated by that index.
(3)References in this Schedule to deductions are to deductions by a company in calculating for the purposes of corporation tax the profits of a trade carried on by it.
(4)Sub-paragraph (3) is subject to paragraph 13 (application of provisions to expenses of management of [F1companies with investment business] etc.).
Textual Amendments
F1Words in Sch. 4AA para. 1(4) substituted (28.9.2004 with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310), Sch. para. 35(2)
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