Income Tax Act 2007

InterpretationU.K.

610Repurchase price in deemed manufactured payment caseU.K.

(1)This section applies if section 602 (deemed manufactured payments: repos) applies to a case in which section 607 applies.

(2)References in sections 607 to 609 to the repurchase price are to be read as references to the repurchase price which is applicable as a result of section 604(2), (4) or (5).

Modifications etc. (not altering text)

C1Ss. 601-610 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007 (S.I. 2007/2486), regs. 1(1), 2(2), 3