SCHEDULES

SCHEDULE 10 Stock lending arrangements and manufactured payments

Part I Stock lending

Stock lending fees

2

1

In subsection (3) of section 129B of the Taxes Act 1988 (stock lending fees under approved stock lending arrangements), for “an approved” there shall be substituted “ any ”.

2

For subsection (4) of that section (meaning of approved stock lending arrangement) there shall be substituted the following subsection—

4

In this section “stock lending arrangement” has the same meaning as in section 263B of the 1992 Act.