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Income Tax Act 2007
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613Redemption arrangements
This section has no associated Explanatory Notes
(1)The Treasury may by regulations provide for—
(a)sections 601 to 606 (deemed manufactured payments: repos),
(b)sections 607 to 610 (treatment of price differences under repos), or
(c)any of those sections,
to apply with modifications in relation to cases involving redemption arrangements.
(2)A case involves redemption arrangements if—
(a)arrangements, corresponding to those made in cases where there is a repo, are made by an agreement, or one or more related agreements, in relation to securities that are to be redeemed in the period after their sale,
(b)the securities are UK shares, UK securities or overseas securities, and
(c)the arrangements are such that the seller or a person connected with the seller (instead of being required to repurchase the securities or acquiring an option to do so) is granted rights in respect of the benefits that will result from the redemption.
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