Corporation Tax Act 2010 (c. 4)

Schedules

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Earnings and Pensions) Act 2003 U.K.

398 (1) Amend Schedule 4 (approved CSOP schemes) as follows. U.K.

(2) In paragraph 9(4)—

(a) in paragraph (a) for “section 414(1)(a) of ICTA” substitute “ section 442(a) of CTA 2010 ”, and

(b) in paragraph (b) for “section 415 of ICTA” substitute “ sections 446 and 447 of CTA 2010 ”.

(3) In paragraph 10(4) for “section 417(1) of ICTA” substitute “ section 454 of CTA 2010 ”.

(4) In paragraph 35(2) for “section 416(2) to (6) of ICTA” substitute “ sections 450 and 451 of CTA 2010 ”.