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Income Tax Act 2007

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This is the original version (as it was originally enacted).

Deemed manufactured payments: repos

This section has no associated Explanatory Notes

118(1)This paragraph applies if an agreement to sell securities was made before 9 April 2003.

(2)Section 605 has effect with the omission—

(a)in subsection (1), of the words “or B”, and

(b)of subsection (3).

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