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SCHEDULES

SCHEDULE 7U.K.Loan relationships and derivative contracts

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

57U.K.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).