Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2011

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

“Excluded” equity and liabilities

31(1)Sovereign repo liabilities are excluded.

(2)“Sovereign repo liability” means a liability of a person (“A”) which represents a sum of money or other asset received by A from another person (“B”) under an arrangement where—

(a)under the arrangement A sells high quality securities at any time to B,

(b)the arrangement makes provision conferring a right or imposing an obligation on A to buy those or similar securities at any subsequent time, and

(c)the subsequent buying of those or similar securities would extinguish the liability.

(3)Section 556 of CTA 2009 (meaning of securities and similar securities) applies for the purposes of sub-paragraph (2) as it applies for the purposes of Chapter 10 of Part 6 of that Act.

(4)Securities are “high quality” if—

(a)they are debt securities issued by entities within section BIPRU 12.7.3(1) or (2) of the FSA Handbook which meet the requirements of section BIPRU 12.7.4(1) and (2), or

(b)they are issued by a designated multilateral development bank.

“Debt securities” has the same meaning as that term has in section BIPRU 12.7.3 of the FSA Handbook.

Yn ôl i’r brig

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