SCHEDULES

SCHEDULE 7Miscellaneous relocations

Part 4Relocation of section 84A of ICTA

Income Tax (Trading and Other Income) Act 2005 (c. 5)

29

In section 272(2) (profits of property business: application of trading income rules) at the appropriate place insert—

“section 94A

costs of setting up SAYE option scheme or CSOP scheme”.