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Finance Act 2007
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Rhagor o Adnoddau
Changes over time for: Paragraph 7
Version Superseded: 01/04/2009
Alternative versions:
- 01/10/2007- Amendment
- 21/07/2008
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 21/07/2008.
Changes to legislation:
Finance Act 2007, Paragraph 7 is up to date with all changes known to be in force on or before 01 December 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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7(1)For the purposes of this Schedule a company (“the lender”) has a creditor repo if conditions A to E are met.U.K.
(2)Condition A is that under an arrangement another person (“the borrower”) receives from the lender any money or other asset (“the advance”).
(3)Condition B is that, in accordance with generally accepted accounting practice, the accounts of the lender for the period in which the advance is made record a financial asset in respect of the advance.
(4)Condition C is that under the arrangement the borrower sells any securities at any time to the lender.
(5)Condition D is that the arrangement makes provision conferring a right or imposing an obligation on the lender to sell those or similar securities at any subsequent time.
(6)Condition E is that, in accordance with generally accepted accounting practice, the subsequent sale of those or similar securities would extinguish the financial asset in respect of the advance recorded in the accounts of the lender.
(7)For the purposes of conditions A to E references to the lender include a partnership of which the lender is a member.
Modifications etc. (not altering text)
C1Sch. 13 para. 7 applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by Sale and Repurchase of Securities (Modification of Schedule 13 to the Finance Act 2007) Regulations 2007 (S.I. 2007/2485), regs. 1(1), 2(2), 3(1)(4)(5)
Commencement Information
I1Sch. 13 para. 7 in force at 1.10.2007 with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 2
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