Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1989

212

The Finance Act 1989 is amended as follows.

F1213

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F2214

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215

Omit section 102 (surrender of tax refund etc within group).

216

In paragraph 16(2) of Schedule 5 (employee share ownership trusts)—

a

in paragraph (a) for “same meaning as in section 417(3) and (4) of the Taxes Act 1988” substitute “ meaning given by section 448 of the Corporation Tax Act 2010 ”, and

b

in paragraph (c) for “same meaning as in Part XI of the Taxes Act 1988” substitute “ meaning given by section 454 of the Corporation Tax Act 2010 ”.

217

In Schedule 12 (close companies) omit paragraphs 1, 3 and 4.