SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 8 U.K. Venture capital trusts

Form and amount of relief U.K.

60 (1) In relation to shares issued before 6 April 2006, section 263(2) applies with the substitution of “tax at the higher rate for the tax year on” for “30% of”. U.K.

(2) In relation to shares issued before 6 April 2004, section 263(2) applies with the substitution of “the savings rate” for “the higher rate”.