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) ”.