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Part 11U.K.Manufactured payments and repos

Chapter 1U.K.Introduction

F1565Overview of PartU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1566Meaning of “UK shares” and “UK securities”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1567Meaning of “overseas shares”, “overseas securities” and “overseas dividend”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1568Meaning of “stock lending arrangement”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1569Meaning of “repo”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1570Meaning of “buying back” securities etcU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1571Meaning of “related” agreementsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Chapter 2U.K.Manufactured payments

IntroductionU.K.

F1572Overview of ChapterU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1572AMeaning of “avoidance arrangements”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Manufactured dividends on UK sharesU.K.

F1573Manufactured dividends on UK sharesU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1574Allowable deductions...U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1575Allowable deductions: restriction on double-countingU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1576Manufactured dividends on UK shares: Real Estate Investment TrustsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1577Statements about manufactured dividendsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Manufactured interest on UK securitiesU.K.

F1578Manufactured interest on UK securitiesU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1579Allowable deductions...U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1580Allowable deductions: restriction on double countingU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Manufactured overseas dividendsU.K.

F1581Manufactured overseas dividendsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1581AAvoidance arrangementsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1582Powers about manufactured overseas dividendsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Special casesU.K.

F1583Manufactured payments exceeding underlying paymentsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1584Manufactured payments less than underlying paymentsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1585Power to deal with other special casesU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

General regulation-making powersU.K.

F1586Powers about administrative provisionsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1587Power for manufactured payments to be eligible for reliefU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1588Regulation-making powers: generalU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

InterpretationU.K.

F1589Meaning of “gross amount”: interest and manufactured overseas dividendsU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1590Meaning of “relevant withholding tax”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1591Interpretation of other terms used in ChapterU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Chapter 3U.K.Tax credits: stock lending arrangements and repos

Stock lending arrangementsU.K.

F1592No tax credits for borrower under stock lending arrangementU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

ReposU.K.

F1593No tax credits for interim holder under repoU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

F1594No tax credits for original owner under repoU.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

InterpretationU.K.

F1595Meaning of “manufactured dividend”U.K.

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Textual Amendments

F1Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

Chapter 4U.K.Deemed manufactured payments

Stock lending arrangementsU.K.

596Deemed manufactured payments: stock lending arrangementsU.K.

F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(1B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(1C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 596(1)-(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(b)

F3S. 596(5) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(a)

F4597Deemed interest: cash collateral under stock lending arrangementsU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4598Cash collateral under stock lending arrangements: supplementaryU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4599Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateralU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4600Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral”U.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

ReposU.K.

F4601Repo cases in which deeming rules applyU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4602Deemed manufactured payments: reposU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4603Deemed deductions of taxU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4604Deemed increase in repurchase price: price differences under reposU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F4605Deemed increase in repurchase price: other income tax purposesU.K.

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Textual Amendments

F4Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

InterpretationU.K.

606Interpretation of ChapterU.K.

F5(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(6A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5S. 606(1)-(7) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(c)

F6S. 606(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 544(b), Sch. 3 Pt. 1 (with Sch. 2)

F7S. 606(8) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(c)

F8S. 606(9)(10) omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(c)

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

Chapter 5U.K.Price differences under repos

Main tax treatmentU.K.

F9607Treatment of price differences under reposU.K.

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Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

F9608Exceptions to section 607U.K.

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Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

Additional tax treatmentU.K.

F9609Additional income tax consequences of price differencesU.K.

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Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

InterpretationU.K.

F9610Repurchase price in deemed manufactured payment caseU.K.

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Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

Power to modifyU.K.

F9611Power to modify Chapter in non-arm's length caseU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

Chapter 6U.K.Powers to modify repo provisions

F9612Non-standard repo casesU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

F9613Redemption arrangementsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

F9614Sections 612 and 613: supplementaryU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)

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