SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

160

In section 475 (tax-free Treasury securities: exclusion of interest on borrowed money)—

F1a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

in subsection (2), omit paragraph (b) and the “and” immediately before it, and

c

in subsection (4) omit the words from “or to be brought” to the end.