Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Income Tax Act 2007

522

In section 394(5) (meaning of “material interest” in section 393)—

a

in the definition of “control” for “has the meaning given by section 416(2) to (6) of ICTA” substitute “ is to be read in accordance with sections 450 and 451 of CTA 2010 ”, and

b

in the definition of “participator” for “section 417(1) of ICTA” substitute “ section 454 of CTA 2010 ”.