SCHEDULES

SCHEDULE 1U.K.Minor and consequential amendments

Part 1U.K.Income and Corporation Taxes Act 1988

198(1)Amend section 807 (sale of securities with or without accrued interest) as follows.U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In the full-out words of subsection (1)—

F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)omit “or corporation tax”.

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)Omit subsection (6).

Textual Amendments

F1Sch. 1 para. 198(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F2Sch. 1 para. 198(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F3Sch. 1 para. 198(4)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F4Sch. 1 para. 198(5)-(7) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)