SCHEDULE 1U.K.CROSS-BORDER TRANSFERS OF BUSINESS

PART 1 U.K.AMENDMENTS OF TGCA 1992

3.  In section 140B (section 140A: anti-avoidance)—U.K.

(a)for “company A” substitute “ the transferor ”,

(b)for “company B” substitute “ the transferee (or each of the transferees) ”, and

(c)for “trade” substitute “ business ”.