SCHEDULES

SCHEDULE 12 SECURITIES: NEW ISSUES

Section 54.

General treatment of extra return

F11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accrued income scheme

F22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deep discount securities

F33

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deep gain securities

F44

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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).