SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

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1

Amend section 231AA (no tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement) as follows.

2

In subsection (1) omit “above or section 397(1) of ITTOIA 2005”.

3

Omit subsection (1A).