7(1)Schedule 4 to CTA 2009 (index of expressions) is amended as follows.U.K.
(2)After the entry relating to “approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11)” insert—
| “arrangement (in Chapter 2A of Part 6) | section 486B(9)”. |
(3)Omit the entry relating to “the associated transactions condition (in Chapter 7 of Part 6)”.
(4)After the entry relating to “effective 51% subsidiary (in Part 8)” insert—
| “economically equivalent to interest (in Chapter 2A of Part 6) | section 486B(2)”. |
(5)For the entry relating to “the investing company (in Chapter 7 of Part 5)” substitute—
| “the investing company (in Chapter 6A of Part 6) | section 521A(3)”. |
(6)For the entry relating to “the investing company (in Chapter 7 of Part 5)” substitute—
| “the issuing company (in Chapter 6A of Part 6) | section 521A(3)”. |
(7)Omit the entries relating to “the increasing value condition (in Chapter 7 of Part 6)” and “the redemption return condition (in Chapter 7 of Part 6)”.
(8)In the entry relating to “share (in Part 5 and in Part 6 except for Chapter 7 of that Part)”, for “7” substitute “ 6A ”.
(9)For the entries relating to “share (in Chapter 7 of Part 6)” and “the share (in Chapter 7 of Part 6) substitute—
| “share (in Chapter 6A of Part 6) | section 521A(4) |
| the share (in Chapter 6A of Part 6) | section 521B(6)”. |