2(1)In subsection (3) of section 129B of the Taxes Act 1988 (stock lending fees under approved stock lending arrangements), for “an approved” there shall be substituted “any”.
(2)For subsection (4) of that section (meaning of approved stock lending arrangement) there shall be substituted the following subsection—
“(4)In this section “stock lending arrangement” has the same meaning as in section 263B of the 1992 Act.”