SCHEDULES

SCHEDULE 22Employee securities and options

Consequential amendments of other enactments

57

(1)

Section 3 (special provision for roll-overs) is amended as follows.

(2)

In subsection (4)—

(a)

in paragraph (a), for “section 485(1) to (4)” substitute “ section 483(1) to (4) ”, and

(b)

insert at the end of paragraph (b)(i) “ (less any deductible amounts under section 480(1) to (6) of that Act). ”.

(3)

In subsection (6), for “485(1) to (3)” substitute “ 483(1) to (3) ”.

(4)

In subsection (11)(a), insert at the end “ (less any deductible amounts under section 480(1) to (6)); ”.