SCHEDULES
SCHEDULE 12 SECURITIES: NEW ISSUES
General treatment of extra return
F31
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accrued income scheme
F42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deep discount securities
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deep gain securities
F24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General
5
This Schedule applies if the new securities are issued on or after 19th March 1991 (whether the old securities are issued before or on or after that day).