SCHEDULES

SCHEDULE 24Disguised interest

Amendments and repeals

7

1

Schedule 4 to CTA 2009 (index of expressions) is amended as follows.

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)