SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

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

117 (1) Amend section 573 (relief for companies) as follows. U.K.

(2) In subsection (4) omit the words from “and where” to “chargeable gains”.

(3) Transpose section 573 as so amended to the beginning of a new Chapter of Part 13 that follows Chapter 5 as Chapter 5A and is entitled “Share loss relief”.