Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 14 U.K. Sale and repurchase of securities: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1) U.K.

9 U.K. In section 774E(4) (exceptions to sections 774B and 774D), for paragraph (b) (together with the “or” at the end of it) substitute—

“(b) Schedule 13 to the Finance Act 2007 (sale and repurchase of securities) applies, or”.

Commencement Information

I1 Sch. 14 para. 9 in force at 1.10.2007 for the purposes of the amendment made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3