BOOK IX: Overseas provisions.

In articles L. 225-36 and L. 225-65, the words: “in the same department or a neighbouring department” are replaced by the words: “in French Polynesia”.

The last paragraph of article L. 225-43 and that of article L. 225-91 are deleted.

The 4° of IV of article L. 225-67 and 4° of III of article L. 225-77 are deleted.

Article L. 225-115 reads as follows: “5° The total amount, certified by the statutory auditors, of deductions from the taxable profits of companies that make payments to works of public interest organisations or approved societies or donations of works of art to the State or to French Polynesia, as provided for by the tax law provisions applicable in French Polynesia, as well as the list of named sponsorship, patronage actions….

In article L. 823-6, after the words: “the works council”, the following words are added: “or, failing that, the employee delegates”.

In articles L. 225-231, L. 232-3, L. 232-4, L. 234-1 and L. 234-2, to the words: “to the works council”, are added the words: “or failing that to the employee delegates”.

The second paragraph of article L. 823-18 is deleted.

In VI of article L. 225-270, the words: “the provisions of Article 94 A of the General Tax Code” are replaced by the words: “the provisions of the Tax Code applicable in the territory relating to net capital gains realised on the disposal for valuable consideration of securities and corporate rights”.

The last paragraph of article L. 228-36 is deleted.

In article L. 233-24, the words: “or VII of Article 97” are deleted.