Paragraph 8

In consequence of the amendments made by this Schedule, omit—

(a)

in ICTA—

(i)

section 736C (deemed interest: cash collateral under stock lending arrangement), and

(ii)

section 736D (quasi-stock lending arrangements and quasi-cash collateral),

(b)

in FA 2004, sections 131 to 133 (companies in partnership), and

(c)

in CTA 2009—

(i)

Chapter 7 of Part 6 (shares with guaranteed returns etc),

(ii)

Chapter 8 of that Part (returns from partnerships), and

(iii)

section 547 (repo under arrangement designed to produce quasi-interest: tax avoidance).