SCHEDULES

SCHEDULE 5 U.K. Rent and other receipts from land

Part IV U.K. Transitional provisions for corporation tax

Computation of amounts available for surrender as group relief U.K.

75 U.K. In computing under section 403 of the Taxes Act 1988 the amounts available for surrender as group relief in a company’s transitional accounting period, the amounts referable to the period before commencement shall be computed separately from the amounts referable to the period after commencement.