SCHEDULES

SCHEDULE 5 U.K.Financing costs and income of group companies

Amendments of Chapter 2 (application of Part) U.K.

6 (1) Section 265 (references to amounts disclosed in balance sheet) is amended as follows. U.K.

(2) In the heading, for “relevant group” substitute “ a ”.

(3) In subsections (1) and (5), omit “relevant group”.