Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 7 U.K. Miscellaneous relocations

Part 4 U.K. Relocation of section 84A of ICTA

Income Tax (Trading and Other Income) Act 2005 (c. 5) U.K.

29 U.K. In section 272(2) (profits of property business: application of trading income rules) at the appropriate place insert—

“section 94A

costs of setting up SAYE option scheme or CSOP scheme”.