Income and Corporation Taxes Act 1988

[F1736CDeemed interest: cash collateral under stock lending arrangementsU.K.

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Textual Amendments

F1S. 736C inserted (with effect in accordance with Sch. 6 para. 3(2)-(4) of the amending Act) by Finance Act 2006 (c. 25), Sch. 6 para. 3(1)