SCHEDULES

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

[F1Securities issued to connected person etc at price in excess of market value: transfer to connected person]U.K.

Textual Amendments

F1Sch. 13 para. 9A and preceding cross-heading inserted (24.7.2002 with effect in relation to transfers on and after 26.3.2002) by Finance Act 2002 (c. 23), s. 104(3)(5)

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Textual Amendments

F2Sch. 13 para. 9A repealed (with effect in accordance with Sch. 39 para. 6(1)(b)(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 39 para. 5(2)(b), Sch. 43 Pt. 3(16)