- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/12/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Rhagor o Adnoddau
Changes over time for: Section 261F
Alternative versions:
- 06/04/2007- Amendment
- 16/12/2010
Point in time
Status:
Point in time view as at 16/12/2010.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Section 261F 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.
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[F1261FDeemed manufactured payments: effect on repurchase priceU.K.
(1)This section applies if —
(a)the repurchase price of UK shares, UK securities or overseas securities is treated by section 604(2), (4) or (5) of ITA 2007 (deemed increase in repurchase price: repos and options) as increased for the purposes of section 607 of that Act (treatment of price differences under repos),
(b)condition A or B is met, and
(c)section 263A does not apply.
(2)Condition A is that, as a result of the increase, there is no difference for the purposes of section 607 of that Act between the sale price and the repurchase price.
(3)Condition B is that, as a result of an exception in section 608 of that Act, section 607 of that Act does not apply.
(4)The deemed increase of the repurchase price also has effect for capital gains tax purposes.
(5)Expressions used in this section and in section 605 of ITA 2007 (deemed increase in repurchase price: other income tax purposes) have the same meanings in this section as in that section.]
Textual Amendments
F1S. 261F and cross-heading inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 330 (with Sch. 2)
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