Chapter 5U.K.Price differences under repos
Main tax treatmentU.K.
F1607Treatment of price differences under reposU.K.
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Textual Amendments
F1Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)
F1608Exceptions to section 607U.K.
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Textual Amendments
F1Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)
Additional tax treatmentU.K.
F1609Additional income tax consequences of price differencesU.K.
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Textual Amendments
F1Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)
InterpretationU.K.
F1610Repurchase price in deemed manufactured payment caseU.K.
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Textual Amendments
F1Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)
Power to modifyU.K.
F1611Power to modify Chapter in non-arm's length caseU.K.
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Textual Amendments
F1Ss. 607-614 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(d)