SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
216
In section 736C(9) (deemed interest: cash collateral under stock lending arrangements)—
a
in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “
Part 5 of CTA 2009
”
, and
b
in paragraph (b) for “section 100” to “lending of money)” substitute “
Chapter 2 of Part 6 of that Act applies (relevant non-lending relationships)
”
.