SCHEDULES

SCHEDULE 11U.K. Deep Gain Securities

Modifications etc. (not altering text)

C1Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

Retirement benefit schemesU.K.

14In a case where—

(a)paragraph 5 above would apply (apart from this paragraph) to a transferor redemption of a security, and

(b)immediately before the transfer or redemption was made the security washeld for the purposes of an exempt approved scheme (within the meaning ofChapter I of Part XIV of the Taxes Act 1988),

that paragraph shall not apply to the transfer or redemption.

Modifications etc. (not altering text)

C1Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

SCHEDULE 11U.K. Deep Gain Securities

Modifications etc. (not altering text)

C2Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

Retirement benefit schemesU.K.

14In a case where—

(a)paragraph 5 above would apply (apart from this paragraph) to a transferor redemption of a security, and

(b)immediately before the transfer or redemption was made the security washeld for the purposes of an exempt approved scheme (within the meaning ofChapter I of Part XIV of the Taxes Act 1988),

that paragraph shall not apply to the transfer or redemption.

Modifications etc. (not altering text)

C2Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

SCHEDULE 11U.K. Deep Gain Securities

Modifications etc. (not altering text)

C3Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)

Retirement benefit schemesU.K.

14In a case where—

(a)paragraph 5 above would apply (apart from this paragraph) to a transferor redemption of a security, and

(b)immediately before the transfer or redemption was made the security washeld for the purposes of an exempt approved scheme (within the meaning ofChapter I of Part XIV of the Taxes Act 1988),

that paragraph shall not apply to the transfer or redemption.

Modifications etc. (not altering text)

C3Sch. 11 modified (27.7.1993) by 1993 c. 34, ss. 65(2)(4)(7)(8), 66(1)

Sch. 11 applied (27.7.1993) by 1993 c. 34, ss. 164(12), (with s. 165)