Search Legislation

Corporation Tax Act 2010

Status:

This is the original version (as it was originally enacted).

Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

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”.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Schedule

The Whole Schedule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Schedule as a PDF

The Whole Schedule you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Part

The Whole Part you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Part as a PDF

The Whole Part you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources