SCHEDULEMinor and consequential amendments to primary and secondary legislation

PART 1Consequential amendments to primary legislation

Income Tax Act 200712

In section 886 of the Income Tax Act 2007 M1 (interest paid by recognised clearing houses etc.)—

a

in subsection (1)—

i

in paragraph (a) after “clearing service” insert “ or as a central securities depository ”;

ii

in paragraph (b) after “service” insert “ or central securities depository ”;

b

in subsection (2) after “clearing service” insert “ or as a central securities depository ”;

c

in subsection (3) after paragraph (d) of the definition of “relevant entity” insert—

e

a recognised CSD;

f

an EEA CSD;

g

a third country CSD.