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SCHEDULES

SCHEDULE 8U.K.Minor and consequential amendments

Part 4 U.K.Tax treatment of financing costs and income

Taxes Management Act 1970 (c. 9)U.K.

157(1)Amend the first column of the Table in section 98 (special returns etc) as follows.U.K.

(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.”