Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Notes
398(1)Amend Schedule 4 (approved CSOP schemes) as follows.
(2)In paragraph 9(4)—
(a)in paragraph (a) for “section 414(1)(a) of ICTA” substitute “section 442(a) of CTA 2010”, and
(b)in paragraph (b) for “section 415 of ICTA” substitute “sections 446 and 447 of CTA 2010”.
(3)In paragraph 10(4) for “section 417(1) of ICTA” substitute “section 454 of CTA 2010”.
(4)In paragraph 35(2) for “section 416(2) to (6) of ICTA” substitute “sections 450 and 451 of CTA 2010”.