SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1996I1239

1

Section 197 (setting of rates of interest)137 is amended as follows.

2

In subsection (2)—

a

in paragraph (a) for “paragraph 7” substitute “paragraphs 7 and 8(1)”;

b

in paragraph (b) before “paragraphs” insert “sections 60(6), (7) and (8) of and”;

c

in paragraph (c) for “74 and 78” substitute “74, 78 and 85A(2) and (3)”;

d

in paragraph (d) before “paragraphs” insert “sections 56(3) to (5) of and”;

e

in paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(4) to (6)”; and

f

in paragraph (h)(i) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(4) to (6)”.