SCHEDULES

SCHEDULE 10Tax

Part 2 Provisions relating to Part 5

Income Tax and Corporation Tax

I15Discounted securities

In the case of a Part 5 transfer of property consisting of a F1deeply discounted security (within the meaning of F2Chapter 8 of Part 4 of ITTOIA 2005), it is not to be treated as a transfer for the purposes of F2that Chapter.