Part 4 Relocation of Section 84A of ICTA
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 4 Relocation of Section 84A of ICTA

Income and Corporation Taxes Act 1988 (c 1)

25

ICTA is amended as follows.

26

Omit section 84A (costs of establishing share option or profit sharing scheme: relief).

Income Tax (Trading and Other Income) Act 2005 (c 5)

27

ITTOIA 2005 is amended as follows.

28

In Chapter 5 of Part 2, after

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