Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 12 U.K. Transactions in securities

Income tax U.K.

5 U.K. In section 700 (timing of assessments in section 690 cases)—

(a) in subsection (1), for “690 (receipt of relevant company assets (circumstance E))” substitute “ 685(2)(c) or (3) ”, and

(b) in the heading, omit “in section 690 cases”.