Paragraph 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 ”.