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SCHEDULES

SCHEDULE 2U.K.Transitionals and savings

Part 6U.K.Trading income

Reverse premiumsU.K.

24(1)Sections 98 and 99 do not apply to a reverse premium—U.K.

(a)which was received before 9 March 1999, or

(b)to which the recipient was entitled immediately before that date.

(2)In determining whether a reverse premium was one to which the recipient was entitled immediately before 9 March 1999, no account is to be taken of any arrangements made on or after that date.