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.