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Finance Act 2003
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Changes over time for: Paragraph 18
Version Superseded: 19/07/2007
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Finance Act 2003, Paragraph 18 is up to date with all changes known to be in force on or before 20 February 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.
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18(1)Paragraph 15 of Schedule 9 to the Finance Act 1996 (c. 8) (repo transactions not related transactions for purposes of loan relationship provisions) is amended as follows.U.K.
(2)In sub-paragraph (3), after “means” insert “ (subject to sub-paragraph (3A)) ”.
(3)After that sub-paragraph insert—
“(3A)Arrangements are not repo or stock-lending arrangements if they are excluded from section 730A of the Taxes Act 1988 by subsection (8) of that section.”.
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