The Sale and Repurchase of Securities (Modification of Schedule 13 to the Finance Act 2007) Regulations 2007
1Citation, commencement and interpretation
2Non-standard repo cases: substitution of securities
3Redemption arrangements: modifications of Schedule 13
4Redemption arrangements: consequences for tax in respect of chargeable gains

2007 No. 2485

CORPORATION tax

The Sale and Repurchase of Securities (Modification of Schedule 13 to the Finance Act 2007) Regulations 2007

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by paragraph 15 of Schedule 13 to the Finance Act 20071.