(1)If as a result of a repayment provision a payment—
(a)is made to a company with an investment business, and
(b)is not brought into account as a receipt of a trade under section 104, or as a receipt of a property business as a result of section 210,
the payment is to be treated as an amount to which the charge to corporation tax on income applies.
(2)In this section “repayment provision” means—
(a)any provision made by virtue of section 136(7) or 214(1)(e) of FISMA 2000, or
(b)any provision made by scheme rules for fees to be refunded in specified circumstances.
(3)In this section “scheme rules” means the rules referred to in paragraph 14(1) of Schedule 17 to FISMA 2000.