Paragraph 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).