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Finance Act 2003
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Version Superseded: 19/07/2007
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Finance Act 2003, Paragraph 5 is up to date with all changes known to be in force on or before 18 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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5U.K.In section 730A(1) of the Taxes Act 1988 (treatment of price differential on sale and repurchase of securities), for paragraph (b) substitute—
“(b)the original owner or a person connected with him—
(i)is required to buy them back in pursuance of an obligation imposed by, or in consequence of the exercise of an option acquired under, that agreement or any related agreement, or
(ii)acquires an option to buy them back under that agreement or any related agreement which he subsequently exercises; and”.
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