11(1)Amend section 84A (costs of establishing share option or profit sharing schemes: relief from corporation tax) as follows.U.K.
(2)After subsection (3) insert—
“(3A)In this section, “share option scheme” means—
(a)an SAYE option scheme within the meaning of the SAYE code (see section 516(4) of ITEPA 2003 (approved SAYE option schemes)), or
(b)a CSOP scheme within the meaning of the CSOP code (see section 521(4) of that Act (approved CSOP schemes)).”
(3)In subsection (4), at the end add “to this Act or under Schedule 3 or 4 to ITEPA 2003 (approved SAYE option schemes and approved CSOP schemes)”.