Corporation Tax Act 2010 (c. 4)

Part 17 Manufactured payments and repos

Chapter 5 Stock lending arrangements and repos

Interpretation

807 “Creditor repo”, “creditor quasi-repo”, “debtor repo” and “debtor quasi-repo”

In this Chapter each of the following expressions has the same meaning as in Chapter 10 of Part 6 of CTA 2009—

• “creditor repo” (see section 543 of that Act),

• “creditor quasi-repo” (see section 544 of that Act),

• “debtor repo” (see section 548 of that Act),

• “debtor quasi-repo” (see section 549 of that Act).