SCHEDULES

SCHEDULE 38Sale and repurchase of securities etc

13Exchange gains and losses

1

Section 737E of the Taxes Act 1988 (power to modify sections 727A, 730A and 737A to 737C) is amended as follows.

2

In subsections (1) and (2), after “730A” insert “, 730BB”.

3

In subsection (3), after “730A” insert “or 730BB”.

4

In consequence of the amendments made by this paragraph, the sidenote becomes “Power to modify sections 727A, 730A, 730BB and 737A to 737C”.