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38(1)The Income and Corporation Taxes Act 1988 is amended as follows.
(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 [1985 c. 6.] Companies Act 1985), in paragraph (a) for “section 227 and 241” substitute “sections 226, 241 and 242”.
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