http://www.legislation.gov.uk/ukpga/1991/31/schedule/12/crossheading/general-treatment-of-extra-returnFinance Act 1991An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1991-07-25texttext/xmlenStatute Law Database2024-04-08Expert Participation2020-12-31 SCHEDULESSCHEDULE 12 SECURITIES: NEW ISSUES General treatment of extra returnF11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .