SCHEDULES

SCHEDULE 10 Stock lending arrangements and manufactured payments

Part I Stock lending

Approved stock lending arrangements: traders

1

(1)

Section 129 of the Taxes Act 1988 (treatment of approved stock lending arrangements when computing the profits of a trade) shall cease to have effect.

(2)

Section 129A of, and Schedule 5A to, that Act (interest on cash collateral for approved stock lending arrangements) shall also cease to have effect.