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Finance Act 2007

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Changes over time for: Section 47

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Point in time view as at 01/04/2010.

Changes to legislation:

Finance Act 2007, Section 47 is up to date with all changes known to be in force on or before 01 March 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. Help about Changes to Legislation

47Sale and repurchase of securitiesU.K.

(1)Schedule 13 contains provision for corporation tax purposes about the sale and repurchase of securities.

(2)Schedule 14 contains minor and consequential amendments in relation to the sale and repurchase of securities.

(3)The Treasury may by order make such other amendments (including repeals and revocations) of enactments or instruments as may appear appropriate in consequence of, or otherwise in connection with, those Schedules.

(4)Schedule 13, and the amendments made by Schedule 14, have effect in accordance with provision made by the Treasury by order.

(5)Any order under this section—

(a)may make different provision for different purposes, and

(b)may contain transitional provision and savings.

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