SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Income and Corporation Taxes Act 1988
158.
Insofar as paragraph 5 of Schedule 9 (approved share option schemes etc)94 continues to apply it is to have effect as if—
(a)
after “may” there were inserted “appeal”; and
(b)
from “, require the matter” to the end of the paragraph were omitted.