Paragraph 138
In paragraph 5(2) of Schedule 10 (further provisions relating to profit sharing schemes)—
(a)
in paragraph (a) for “section 209(2)(c)” substitute “ condition C or D in section 1000(1) of CTA 2010 ”,
(b)
in paragraph (b) for “section 210(1)” substitute “ section 1022 of CTA 2010 ”, and
(c)
in paragraph (c) for “section 249” substitute “ section 1049 of CTA 2010 ”.