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.