SCHEDULES

Valid from 01/05/1995

Schedule 28AU.K. Change in ownership of investment company: deductions

Part IIIU.K. Apportionment for purposes of section 768B

8If it appears that any method of apportionment given by paragraph 7 above would work unreasonably or unjustly for any case for which it is given, such other method shall be used for that case as appears just and reasonable.