SCHEDULES

SCHEDULE 14 U.K. Sale and repurchase of securities: minor and consequential amendments

Income Tax Act 2007 (c. 3) U.K.

22 U.K. In section 602(1)(b) (deemed manufactured payments: repos), for “the repurchase price of the securities became due” substitute “ the distribution was payable ”.

Commencement Information

I1 Sch. 14 para. 22 in force at 1.10.2007 for the purposes of the amendment made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3