Corporation Tax Act 2010

This section has no associated Explanatory Notes

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 ”.