# Taxation (International and Other Provisions) Act 2010, Paragraph 29


In section 272(2) (profits of property business: application of trading income rules) at the appropriate place insert—
“
section 94A
costs of setting up SAYE option scheme or CSOP scheme
”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/29 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.