Paragraph 13

(1)

ITTOIA 2005 is amended as follows.

(2)

Omit Chapter 12 of Part 4 (disposals of futures and options involving guaranteed returns).

(3)

In section 687(2) (application of charge to tax), at the end insert “ or to income falling within Chapter 2A of Part 4 ”.

(4)

In Schedule 1 (consequential amendments), omit paragraph 435.

(5)

In Schedule 2 (transitionals and savings), omit paragraph 95.

(6)

In Schedule 4 (abbreviations and defined expressions), omit the entry for “future (in Chapter 12 of Part 4)”.