xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 1U.K.Consequential amendments

Part 1 U.K.Income and Corporation Taxes Act 1988

186(1)Amend section 481 (“deposit-taker”, “deposit” and “relevant deposit”) as follows.

(2)In subsection (1A) for “sections 480A and 480C” substitute “ section 480A ”.

(3)In subsection (5A)—

(a)at the end of paragraph (a) insert “ above or an uncertificated right falling within section 552(1)(c) of ITTOIA 2005 ”, and

(b)in paragraph (c)—

(i)for “, as defined in section 56(5), has” substitute “ or uncertificated eligible debt security units have ”, and

(ii)omit “or 480C”.

(4)In subsection (6) omit the word “, 480C”.