SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
449Income Tax (Earnings and Pensions) Act 2003 (c. 1)
In paragraph 37 of Schedule 4 (approved CSOP Schemes)—
a
in the entry for “child”, in the second column, for “section 832(5) of ICTA (and see section 721(6) of this Act)” substitute “section 721(6)”,
b
in the entry for “close company”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”,
c
in the entry for “distribution”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”,
d
in the entry for “notice”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”,
e
in the entry for “ordinary share capital”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”,
f
in the entry for “personal representatives”, in the second column, for “section 721(1)” substitute “section 989 of ITA 2007”,
g
in the entry for “recognised stock exchange”, in the second column, for “section 841 of ICTA” substitute “section 1005 of ITA 2007”, and
h
omit the entry for “United Kingdom”.