Schedules
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Earnings and Pensions) Act 2003
396
1
Amend Schedule 2 (approved share incentive plans) as follows.
2
In paragraph 20(4)—
a
in the definition of “close company”—
i
for “section 414(1)(a) of ICTA” substitute “
section 442(a) of CTA 2010
”
, and
ii
for “section 415 of ICTA” substitute “
sections 446 and 447 of CTA 2010
”
, and
b
in the definition of “participator” for “section 417(1) of ICTA” substitute “
section 454 of CTA 2010
”
.
3
In paragraph 29(5) for “section 416(2) to (6) of ICTA” substitute “
sections 450 and 451 of CTA 2010
”
.
4
In paragraph 37(6) for “section 416 of ICTA” substitute “
sections 450 and 451 of CTA 2010
”
.
5
In paragraph 80(4)—
a
for the words from the beginning to “applies” substitute “
Sections 1105 to 1108 of CTA 2010 (information relating to distributions to be provided by nominee) apply
”
, and
b
for “section 234A(4)(b)” substitute “
section 1105(1)(b) of that Act
”
.
6
In paragraph 86(4)—
a
in paragraph (a) for “section 209(2)(c) of ICTA” substitute “
paragraph C or D in section 1000(1) of CTA 2010
”
,
b
in paragraph (b) for “section 210(1) of ICTA” substitute “
section 1022(3) of CTA 2010
”
, and
c
in paragraph (c) for the words from “section 249” to the end substitute “
section 410 of ITTOIA 2005 (stock dividends) applies that is issued in a case where subsection (2) or (3) of that section applies.
”
7
In paragraph 94(3) for “section 416(2) to (6) of ICTA” substitute “
sections 450 and 451 of CTA 2010
”
.
8
In paragraph 100 in the entry for “tax”, in the second column, for “section 832(3) of ICTA (as applied by section 989 of ITA 2007)” substitute “
section 989 of ITA 2007
”
.