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3. The index of defined expressions set out in section 262A of the 1985 Act() is amended:
(a)by the substitution, against the entries relating to the following expressions, of the following new references in place of those already existing:
(i)“banking group”: section 255A(4); and
(ii)“insurance group”: section 255A(5);
(b)by the substitution of the words “Schedule 9A” for the words “Schedule 9” where they occur in the index;
(c)by the insertion of the following entries into the index at their appropriate position:
“banking activities (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
“banking transactions (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
“financial fixed assets (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
“listed security (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
“repayable on demand (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
“sale and repurchase transaction (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
“sale and option to resell transaction (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
(d)by the insertion of the following entries in substitution for the existing entries dealing with the same subject matter:
“historical cost accounting rules |
– in Schedule 4 | Paragraph 29 of that Schedule |
– in Schedule 9 | Paragraph 39 of Part I of of that Schedule” |
“pension costs |
– in Schedule 4 | Paragraph 94(2) and (3) of that Schedule |
– in Schedule 9 | Paragraph 87(b) and (c) of I of of that Schedule” |
“social security costs |
– in Schedule 4 | Paragraph 94(1) and (3) of that Schedule |
– in Schedule 9 | Paragraph 87(a) and (c) of I of of that Schedule” |
and
(e)
by the:
(i)
insertion of the following words at the appropriate place in the entry relating to “land of freehold tenure and land of leasehold tenure” :
“– in Schedule 9 | paragraph 86 of Part I of that Schedule”; |
(ii)
insertion of the following words at the appropriate place in the entry relating to “lease, long lease and short lease”:
“– in Schedule 9 | paragraph 82 of Part I of that Schedule”; |
(iii)
insertion of the following words at the appropriate place in the entry relating to “provision”:
“– in Schedule 9 | paragraph 85 of Part I of that Schedule”. |
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