SCHEDULES
SCHEDULE 2Transitionals and savings
Part 12Manufactured payments and repos
Tax credits: stock lending arrangements and repos
109
1
Section 592(3) does not apply if the qualifying distribution was received by the borrower before the relevant date.
2
The relevant date is—
a
if the borrower is an individual, 6 November 2003, and
b
if the borrower is not an individual, 17 March 2004.