Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 7 U.K. Transfer of charge under Schedule C to Schedule D

Amendments of the Taxes Act 1988 U.K.

23 U.K. In section 730 (transfers of income arising from securities)—

(a) in subsections (2), (4)(b) and (6), for “under Schedule C or under section 123(3)”, and

(b) in subsection (8), for “under Schedule C or section 123(3)”,

there shall in each case be substituted “ by virtue of section 18(3B) ”.