Corporation Tax Act 2009

This section has no associated Explanatory Notes

554(1)Amend section 515 (which refers to other provisions which deal with share incentive plans) as follows.U.K.

(2)Omit subsection (1).

(3)In subsection (2)—

(a)omit the “and” immediately after paragraph (c), and

(b)after paragraph (d) insert , and

(e)Chapter 1 of Part 11 of CTA 2009 (share incentive plans).