Paragraph 158 Income and Corporation Taxes Act 1988
Insofar as paragraph 5 of Schedule 9 (approved share option schemes etc)f1 continues to apply it is to have effect as if—
(a)
after “may” there were inserted “appeal; and
(b)
from “, require the matter” to the end of the paragraph were omitted.
Annotations
Footnotes
- f1
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Paragraph 5 of Schedule 9 was repealed by section 722 of, and paragraphs 1 and 112 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1) except so far as relating to profit sharing schemes (see paragraph 71 of Schedule 7 to that Act).