SCHEDULES
SCHEDULE 14Sale and repurchase of securities: minor and consequential amendments
Income Tax Act 2007 (c. 3)
21
ITA 2007 is amended as follows.
F122
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F123
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I124
In section 886(2)
(interest paid by recognised clearing houses etc), after “repos)” insert “
, or paragraph 5 of Schedule 13 to FA 2007 (relief for borrower for finance charges in case of debtor repos and debtor quasi-repos),
”
.