SCHEDULES

Schedule 28AChange in ownership of company with investment business: deductions

Part I Significant increase in company capital

Amount B

4

(1)

Amount B is the highest 60 day minimum amount for the post-change period (finding that amount for that period in the same way as the highest 60 day minimum amount for the pre-change year is found).

(2)

In this paragraph “the post-change period” means the period of three years beginning with the change in the ownership of the company in question.