SCHEDULES

SCHEDULE 10 U.K. Tax

Part 2 U.K. Provisions relating to Part 5

U.K. Income Tax and Corporation Tax

Accrued income scheme U.K.

4 If a Part 5 transfer is a transfer of securities within the meaning of [F1 Chapter 2 of Part 12 of the Income Tax Act 2007, that Part does not apply to the transfer].

Textual Amendments

F1 Words in Sch. 10 para. 4 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 424 (with Sch. 2)

Commencement Information

I1 Sch. 10 para. 4 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)