SCHEDULES
SCHEDULE 10 Stock lending arrangements and manufactured payments
Part I Stock lending
Manufactured payments in stock lending cases etc.
4
In Schedule 23A to the Taxes Act 1988 (manufactured payments)—
a
paragraph 6 (unapproved manufactured payments) shall cease to have effect; and
b
in paragraph 7(3)—
i
in paragraph (a), the words “except where paragraph 6 above applies, and” shall be omitted;
ii
paragraph (b) shall be omitted; and
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