SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 1989 (c. 26)

283

1

Amend Schedule 5 (employee share ownership trusts) as follows.

2

In paragraph 15 for “section 840 of the Taxes Act 1988” substitute “ section 995 of the Income Tax Act 2007 ”.

3

In paragraph 16(2)—

a

in paragraph (b) for “section 840 of that Act” substitute “ section 995 of the Income Tax Act 2007 ”, and

b

in paragraph (c) for “that Act” substitute “ the Taxes Act 1988 ”.