# Finance Act 2009, Paragraph 7


(1) Schedule 4 to CTA 2009 (index of expressions) is amended as follows.
(2) After the entry relating to “approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11)” insert—
“
arrangement (in Chapter 2A of Part 6)
section 486B(9)
”.
(3) Omit the entry relating to “the associated transactions condition (in Chapter 7 of Part 6)”.
(4) After the entry relating to “effective 51% subsidiary (in Part 8)” insert—
“
economically equivalent to interest (in Chapter 2A of Part 6)
section 486B(2)
”.
(5) For the entry relating to “the investing company (in Chapter 7 of Part 5)” substitute—
“
the investing company (in Chapter 6A of Part 6)
section 521A(3)
”.
(6) For the entry relating to “the investing company (in Chapter 7 of Part 5)” substitute—
“
the issuing company (in Chapter 6A of Part 6)
section 521A(3)
”.
(7) Omit the entries relating to “the increasing value condition (in Chapter 7 of Part 6)” and “the redemption return condition (in Chapter 7 of Part 6)”.
(8) In the entry relating to “share (in Part 5 and in Part 6 except for Chapter 7 of that Part)”, for “7” substitute “ 6A ”.
(9) For the entries relating to “share (in Chapter 7 of Part 6)” and “the share (in Chapter 7 of Part 6) substitute—
“
share (in Chapter 6A of Part 6)
section 521A(4)
the share (in Chapter 6A of Part 6)
section 521B(6)
”.

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.