Finance Act 1996

Interpretation U.K.

5 (1) Section 187 of the Taxes Act 1988 (interpretation of sections 185 and 186 and Schedules 9 and 10) applies for the purposes of this Schedule as it applies for the purposes of sections 185 and 186 of, and Schedules 9 and 10 to, that Act. U.K.

(2) In this Schedule “scheme shares” has the same meaning as in Part IV of Schedule 9 to the Taxes Act 1988.