The Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007
1Citation, commencement and interpretation
2Non-standard repo cases: substitution of securities
3Redemption arrangements: modifications of enactments relating to income tax
4Redemption arrangements: modifications of enactments relating to capital gains tax
2007 No. 2486
inCOme Tax
capital gains tax

The Sale and Repurchase of Securities (Modification of Enactments) 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 sections 612, 613 and 614 of the Income Tax Act 20071 and sections 263F, 263G and 263H of the Taxation of Chargeable Gains Act 19922.