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SCHEDULES

SCHEDULE 10Tax

Part 2Provisions relating to Part 5

Income Tax and Corporation Tax

Accrued income scheme

4If a Part 5 transfer is a transfer of securities within the meaning of sections 711 to 728 of the Taxes Act 1988 (transfers with or without accrued interest), sections 713(2) and (3) and 716 of that Act do not apply to the transfer.