SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

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

96 (1) Amend section 506A (transactions with substantial donors) as follows. U.K.

(2) For “charity” in each place where it occurs substitute “ charitable company ”.

(3) In subsection (2)—

(a) for “a chargeable” in both places where it occurs substitute “ an accounting ”,

(b) for “the chargeable” in both places where it occurs substitute “ the accounting ”, and

(c) for “five chargeable” substitute “ five accounting ”.