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)