SCHEDULES

SCHEDULE 38Sale and repurchase of securities etc

Exchange gains and losses

13(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”.