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SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Taxation of Chargeable Gains Act 1992

81(1)Section 210B (disposal and acquisition of section 440A securities) is amended as follows.

(2)In subsection (1)—

(a)in the opening words, for “section 440A securities” (in both places) substitute “section 119 or 120 securities”, and

(b)in paragraphs (a) and (b), for “chargeable section 440A holding” substitute “chargeable section 119 or 120 holding”.

(3)In subsection (7)(a), for “linked assets” substitute “assets wholly matched to BLAGAB liabilities and the assets are”.

(4)For subsection (8) substitute—

(8)In this section—

(5)In the heading, for “section 440A securities” substitute “section 119 or 120 securities”.