xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
5. In section 234 (interest on instalments), for subsection (3)(c) substitute—
“(c)any company—
(i)whose business is wholly that of a market maker or is that of a discount house and (in either case) is carried on in the United Kingdom, or
(ii)which is of a description set out in regulations under section 107(5) of the Finance Act 1986.”.