SCHEDULES
SCHEDULE 38 Quotation or listing of securities
The Taxes Act 1988
6
1
In each of the provisions of the Taxes Act 1988 listed in sub-paragraph (2) below, for “quoted”
(wherever occurring) there shall be substituted “
listed
”
.
2
The provisions referred to in sub-paragraph (1) above are—
F1a
paragraph (b) of the definition of “quoted Eurobond” in section 124(6);
b
section 209(2)(e)(ii);
F2c
section 246S(3)(c) and (e);
d
section 254(11);
F4e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
section 415(1)(b);
F5g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5h
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
j
paragraph 11(a) and (c) of Schedule 9;
k
paragraph (c) of paragraph 1(5C) of Schedule 18;
l
paragraph 5 of Schedule 20; F7...
F7m
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13
So far as relating to the provision mentioned in sub-paragraph (2)(a) above, sub-paragraph (1) above has effect in relation to any interest paid on a quoted Eurobond on or after 1st April 1996.
4
So far as relating to the provision mentioned in sub-paragraph (2)(b) above, sub-paragraph (1) above has effect in relation to any interest paid or other distribution made on or after 1st April 1996.
5
6
So far as relating to the provision mentioned in sub-paragraph (2)(d) above, sub-paragraph (1) above has effect in relation to securities issued on or after 1st April 1996.
F67
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
So far as relating to the provision mentioned in sub-paragraph (2)(f) above, sub-paragraph (1) above has effect in relation to periods of 12 months ending on or after 1st April 1996.
9
So far as relating to the provision mentioned in sub-paragraph (2)(h) above, sub-paragraph (1) above has effect in relation to relevant periods ending on or after 1st April 1996.
10
So far as relating to the provisions mentioned in sub-paragraph (2)(j) and (k) above, sub-paragraph (1) above has effect in relation to any time falling on or after 1st April 1996.
11
So far as relating to the provision mentioned in sub-paragraph (2)(l) above, sub-paragraph (1) above has effect in relation to chargeable periods ending on or after 1st April 1996.