23(1)Schedule 22 to the Finance Act 2000 (c. 17) is amended as follows.
(2)In paragraph 50 (relevant shipping income: certain interests etc) in sub-paragraph (2) (income to which paragraph 50 applies) at the end of paragraph (a) insert “and”.
(3)In paragraph 63 (meaning of “finance costs”) in sub-paragraph (2)(c) (exchange gain or loss) for “within the meaning of Chapter II of Part II of the Finance Act 1993” substitute “within the meaning given by section 103(1A) of the Finance Act 1996”.