Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 13 U.K. Discounted securities: income tax provisions

Application of Schedule for income tax purposes only U.K.

16 (1) This Schedule does not apply for the purposes of corporation tax. U.K.

(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.