38(1)The Income and Corporation Taxes Act 1988 is amended as follows.
[F1(2)In section 180 (annual return of registered profit-related pay scheme), in subsection (3) for “section 242(3)” substitute “section 244(3)”.]
(3)In section 565(6) (conditions for exemption from provisions relating to sub-contractors in construction industry: compliance with requirements of M1Companies Act 1985), in paragraph (a) for “section 227 and 241” substitute “sections 226, 241 and 242”.
Textual Amendments
F1Sch. 10 para. 38(2) repealed (19.3.1997) by 1997 c. 16, ss. 61(2)(3), 113, Sch. 18 Pt. VI(3) (with effect as mentioned in the Notes 1 and 2 at the end of Pt. VI(3), Note 2 providing that the repeal does not affect the repealed provision in relation to profit periods beginning before 1.1.2000 or for certain other purposes in relation to any such periods)
Marginal Citations