Paragraph 3
The index of defined expressions set out in section 262A of the 1985 Actf1 is amended:
by the substitution, against the entries relating to the following expressions, of the following new references in place of those already existing:
“banking group”: section 255A(4); and
“insurance group”: section 255A(5);
by the substitution of the words “Schedule 9A” for the words “Schedule 9” where they occur in the index;
by the insertion of the following entries into the index at their appropriate position:
| “banking activities (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
| “banking transactions (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
| “financial fixed assets (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
| “listed security (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
| “repayable on demand (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
| “sale and repurchase transaction (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
| “sale and option to resell transaction (in Schedule 9) | paragraph 82 of Part I of that Schedule” |
by the insertion of the following entries in substitution for the existing entries dealing with the same subject matter:
| “historical cost accounting rules | |
| – in Schedule 4 | Paragraph 29 of that Schedule |
| – in Schedule 9 | Paragraph 39 of Part I of of that Schedule” |
| “pension costs | |
| – in Schedule 4 | Paragraph 94(2) and (3) of that Schedule |
| – in Schedule 9 | Paragraph 87(b) and (c) of I of of that Schedule” |
| “social security costs | |
| – in Schedule 4 | Paragraph 94(1) and (3) of that Schedule |
| – in Schedule 9 | Paragraph 87(a) and (c) of I of of that Schedule” |
-
and
- (e)
by the:
- (i)
insertion of the following words at the appropriate place in the entry relating to “land of freehold tenure and land of leasehold tenure” :
“
– in Schedule 9 paragraph 86 of Part I of that Schedule ”;
- (ii)
insertion of the following words at the appropriate place in the entry relating to “lease, long lease and short lease”:
“
– in Schedule 9 paragraph 82 of Part I of that Schedule ”;
- (iii)
insertion of the following words at the appropriate place in the entry relating to “provision”:
“
– in Schedule 9 paragraph 85 of Part I of that Schedule ”.
- (i)
- (e)
Annotations
Footnotes
- f1
-
Section 262A was inserted into the 1985 Act by section 22 of the 1989 Act.