Regulation 5

In section 234 (interest on instalments), for subsection (3)(c) substitute—

“(c)

any company—

(i)

whose business is wholly that of a market maker or is that of a discount house and (in either case) is carried on in the United Kingdom, or

(ii)

which is of a description set out in regulations under section 107(5) of the Finance Act 1986.”.