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.

156U.K.TMA 1970 is amended as follows.

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—

Finance Act 2009U.K.

158U.K.FA 2009 is amended as follows.

159U.K.Omit section 35 (which introduces Schedule 15).

160U.K.Omit paragraphs 1 to 94 and 97 to 99 of Schedule 15 (tax treatment of financing costs and income).