SCHEDULES

SCHEDULE 4 Taxation Provisions

Part I Corporation Tax

Chargeable gains: section 30 of the 1992 Act

4

Section 30 of the 1992 Act (tax-free benefits) shall not apply in any case where—

(a)

a reduction in the value of any asset, or

(b)

the conferring of any tax-free benefit,

results from any provision made by or under so much of any restructuring scheme as relates to a relevant transfer.