SCHEDULES

SCHEDULE 7Loan relationships and derivative contracts

PART 1Loan relationships: amendments of Parts 5 and 6 of CTA 2009

57

In section 521F (shares becoming or ceasing to be shares to which section 521B applies)—

a

in subsection (3), for “its carrying value in” substitute “ its tax-adjusted carrying value based on ”, and

b

omit subsection (4).