SCHEDULES

SCHEDULE 2Transitionals and savings

Part 8Loan relationships

5½% Treasury Stock 2008-2012 not redeemed before 6 April 2009

69

1

This paragraph applies if any loan relationship of a company—

a

is represented by any 5½% Treasury Stock 2008-2012, and

b

is one to which the company is a party otherwise than in the course of activities that form an integral part of a trade it carries on.

2

No amounts fall to be brought into account for the purposes of Part 5 in respect of the loan relationship unless they relate to interest.