Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax (Earnings and Pensions) Act 2003 (c. 1) U.K.

554 (1) Amend section 515 (which refers to other provisions which deal with share incentive plans) as follows. U.K.

(2) Omit subsection (1).

(3) In subsection (2)—

(a) omit the “and” immediately after paragraph (c), and

(b) after paragraph (d) insert “, and

(e) Chapter 1 of Part 11 of CTA 2009 (share incentive plans)”.