SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

56(1)Amend section 84A (costs of establishing share option or profit sharing schemes: relief) as follows.

(2)In subsection (2)—

(a)in paragraph (a) omit “Schedule D or”,

(b)omit paragraph (b) and the “or” immediately before it, and

(c)omit paragraph (c).

(3)Omit subsection (3ZA)(b).