http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/13

SCHEDULES

SCHEDULE 13 Discounted securities: income tax provisions

Application of Schedule for income tax purposes only

16

1

This Schedule does not apply for the purposes of corporation tax.

2

Sub-paragraph (1) above is without prejudice to any enactment not contained in this Schedule by virtue of which the definition of a relevant discounted security, or any other provision of this Schedule, is applied for the purposes of corporation tax.