SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings etc.

Part 4 U.K. Property income

Adjustment on change of basis U.K.

76 (1) Chapter 7 of Part 3 applies to a change of basis taking effect for a period of account which ends on or after 6th April 2005. U.K.

(2) For this purpose the period of account for which a change of basis takes effect is the first period of account for which the new basis is adopted.