# Income Tax Act 2007, Paragraph 449


In paragraph 37 of Schedule 4 (approved CSOP Schemes)—
(a) in the entry for “child”, in the second column, for “section 832(5) of ICTA (and see section 721(6) of this Act)” substitute “ section 721(6) ”,
(b) in the entry for “close company”, in the second column, for “section 832(1) of ICTA” substitute “ section 989 of ITA 2007 ”,
(c) in the entry for “distribution”, in the second column, for “section 832(1) of ICTA” substitute “ section 989 of ITA 2007 ”,
(d) in the entry for “notice”, in the second column, for “section 832(1) of ICTA” substitute “ section 989 of ITA 2007 ”,
(e) in the entry for “ordinary share capital”, in the second column, for “section 832(1) of ICTA” substitute “ section 989 of ITA 2007 ”,
(f) in the entry for “personal representatives”, in the second column, for “section 721(1)” substitute “ section 989 of ITA 2007 ”,
(g) in the entry for “recognised stock exchange”, in the second column, for “section 841 of ICTA” substitute “ section 1005 of ITA 2007 ”, and
(h) omit the entry for “United Kingdom”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/449 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-449
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.