Income Tax Act 2007 (c. 3)

Part 11 U.K. Manufactured payments and repos

Chapter 3 U.K. Tax credits: stock lending arrangements and repos

Stock lending arrangements U.K.

F1 592 No tax credits for borrower under stock lending arrangement U.K.

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Textual Amendments

F1 Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Repos U.K.

F1 593 No tax credits for interim holder under repo U.K.

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Textual Amendments

F1 Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1 594 No tax credits for original owner under repo U.K.

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Textual Amendments

F1 Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Interpretation U.K.

F1 595 Meaning of “manufactured dividend” U.K.

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Textual Amendments

F1 Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)