SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1989 (c. 26)
283
1
Amend Schedule 5 (employee share ownership trusts) as follows.
2
In paragraph 15 for “section 840 of the Taxes Act 1988” substitute “
section 995 of the Income Tax Act 2007
”
.
3
In paragraph 16(2)—
a
in paragraph (b) for “section 840 of that Act” substitute “
section 995 of the Income Tax Act 2007
”
, and
b
in paragraph (c) for “that Act” substitute “
the Taxes Act 1988
”
.