PART 2CONSEQUENTIAL AMENDMENTS TO PRIMARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008
The Income Tax (Earnings and Pensions) Act 2003 (c. 1)
Enterprise management incentives: company reorganisations34
In paragraph 39(2) of Schedule 5 for paragraph (b) substitute—
b
obtains control of such a company as a result of a compromise or arrangement sanctioned by the court under section 899 of the Companies Act 2006 (court sanction for compromise or arrangement);