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Finance Act 2009

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Finance Act 2009, Paragraph 2 is up to date with all changes known to be in force on or before 04 March 2025. 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. Help about Changes to Legislation

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2(1)Section 263B (stock lending arrangements) is amended as follows.U.K.

(2)In subsection (2), for “section 263C(2)” substitute “ sections 263C(2) and 263CA(3) and (5) ”.

(3)In subsection (4)—

(a)in paragraph (a), insert at the end “for a consideration equal to their market value at that time”,

(b)in paragraph (b), after “at that time” insert “ for that consideration ”, and

(c)insert at the end (not as part of paragraph (c))— “ This subsection does not apply where section 263CA (insolvency of borrower) applies. ”

(4)In subsection (7), omit the definition of “interest”.

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