216In paragraph 16(2) of Schedule 5 (employee share ownership trusts)—
(a)in paragraph (a) for “same meaning as in section 417(3) and (4) of the Taxes Act 1988” substitute “meaning given by section 448 of the Corporation Tax Act 2010”, and
(b)in paragraph (c) for “same meaning as in Part XI of the Taxes Act 1988” substitute “meaning given by section 454 of the Corporation Tax Act 2010”.