23U.K.In section 607 (treatment of price differences under repos), after subsection (7) insert—
“(7A)A company within the charge to corporation tax is not to be treated as a result of this section as making any payment of interest for income tax purposes.”
Commencement Information
I1Sch. 14 para. 23 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