SCHEDULES

SCHEDULE 39Relevant discounted securities: withdrawal of relief for costs and losses, etc

Consequential amendments

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F1(1)

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F1(2)

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F1(3)

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(4)

In section 710(3) of the Taxes Act 1988 (categories of security not included in accrued income scheme) after paragraph (e) insert—

“(f)

any relevant discounted security within the meaning of Schedule 13 to the Finance Act 1996 (see paragraphs 3 and 14(1) of that Schedule).”.