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Finance Act 2009

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Finance Act 2009, Paragraph 8 is up to date with all changes known to be in force on or before 23 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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8U.K.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).

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