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
”
.