The income which, as income deriving from investments of a description specified in any of the relevant provisions, is eligible for relief from tax by virtue of that provision shall be taken to include any relevant stock lending fee.

For the purposes of this section the relevant provisions are F2sections 613(4) and 614(3) and section 186 of the Finance Act 2004.

In this section “relevant stock lending fee”, in relation to investments of any description, means any amount, in the nature of a fee, which is payable in connection with F3any stock lending arrangement relating to investments which, but for any transfer under the arrangement, would be investments of that description.

In this section “stock lending arrangement” has the same meaning as in section 263B of the 1992 Act.