This
adran has no associated
Nodiadau Esboniadol
396U.K.In section 229(1)(ca) (regulations) for sub-paragraph (ii) substitute—
“(ii)arrangements involving repos (within the meaning given by section 554(4) of the Corporation Tax Act 2009); or
(iii)arrangements meeting the conditions in section 554(2) of that Act (redemption arrangements);”.