SCHEDULES

SCHEDULE 10U.K.Amendment of enactments that operate by reference to accounting practice

Part 1 U.K.Loan relationships

Consequential amendmentsU.K.

44U.K.In section 730A of that Act (treatment of price differential on sale and repurchase of securities), in subsection (6) (treatment of loan relationships)—

(a)omit paragraph (b) (but not the word “and” following it), and

(b)in the closing words for “paragraphs (b) and (c)” substitute “ paragraph (c) ”.