SCHEDULES
SCHEDULE 7 Transfer of charge under Schedule C to Schedule D
Amendments of the Taxes Act 1988
23
In section 730 (transfers of income arising from securities)—
a
in subsections (2), (4)(b) and (6), for “under Schedule C or under section 123(3)”, and
b
in subsection (8), for “under Schedule C or section 123(3)”,
there shall in each case be substituted “
by virtue of section 18(3B)
”
.