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).