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);

F9b

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

F2c

section 246S(3)(c) and (e);

F10d

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

F4e

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

F11f

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

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.

F124

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

5

So far as relating to the provisions mentioned in sub-paragraph F3(2)(c)F8... above, sub-paragraph (1) above has effect in relation to accounting periods ending on or after 1st April 1996.

F136

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

F67

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

F148

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

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.