726(1)Amend Schedule 13 (sale and repurchase of securities) as follows.
(2)In paragraph 1(1) after “in that case” insert “in respect of chargeable gains”.
(3)Omit paragraphs 2 to 5, 7 to 10 and 12.
(4)In paragraph 14—
(a)in the definition of “creditor quasi-repo” for “paragraph 8” substitute “section 544 of CTA 2009”,
(b)in the definition of “creditor repo” for “paragraph 7” substitute “section 543 of CTA 2009”,
(c)in the definition of “debtor quasi-repo” for “paragraph 3” substitute “section 549 of CTA 2009”,
(d)in the definition of “debtor repo” for “paragraph 2” substitute “section 548 of CTA 2009”, and
(e)in the definition of “the loan relationship rules” for “Chapter 2 of Part 4 of FA 1996” substitute “Part 5 of CTA 2009”.
(5)In paragraph 15(9)(b) for “paragraph 12” and “paragraph 10” substitute “section 547 of CTA 2009” and “section 546 of that Act” respectively.