Regulation 5
In regulation 27(5)(a) (payments to directors which are to be disregarded)—
(a)
omit “and (2)”; and
(b)
at the end add “ and Part 2 of Schedule 1 to ITEPA 2003 ”.
In regulation 27(5)(a) (payments to directors which are to be disregarded)—
omit “and (2)”; and
at the end add “ and Part 2 of Schedule 1 to ITEPA 2003 ”.