SCHEDULES

SCHEDULE 17U.K.Real Estate Investment Trusts

2U.K.In section 106 (conditions for company)—

(a)in subsection (1), for “1 to 3” substitute “ 1 and 2 ”, and

(b)after subsection (8) insert—

(9)For the purpose of Condition 6 a loan shall not be treated as dependent on the results of the company's business by reason only that the terms of the loan provide—

(a)for the interest to be reduced in the event of the results improving, or

(b)for the interest to be increased in the event of the results deteriorating.