SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 4Tax treatment of financing costs and income

Taxes Management Act 1970 (c. 9)

157

1

Amend the first column of the Table in section 98 (special returns etc) as follows.

2

Omit the entry for regulations under Schedule 15 to FA 2009.

3

At the appropriate place insert—

Regulations under section 283, 284, 285, 295 or 297 of TIOPA 2010.