SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
56
1
Amend section 84A (costs of establishing share option or profit sharing schemes: relief) as follows.
2
In subsection (2)—
a
in paragraph (a) omit “Schedule D or”,
b
omit paragraph (b) and the “or” immediately before it, and
c
omit paragraph (c).
3
Omit subsection (3ZA)(b).