SCHEDULES

Valid from 29/04/1996

SCHEDULE 13A U.K. Surrenders of advance corporation tax

General U.K.

1 (1) In this Schedule any reference to a claim is to a claim under section 240(1A).

(2) In this Schedule “the relevant accounting period of the surrendering company” means, in relation to a claim by the surrendering company, the accounting period referred to in section 240(1).