The Finance Act 2007 (Schedules 13 and 14) Order 2007

EXPLANATORY NOTE

(This note is not part of the Order)

The Finance Act 2007, in Schedules 13 and 14, makes new provision relating to arrangements involving the sale and repurchase of securities (more commonly known as “repos”).

Schedule 13, and the amendments made by Schedule 14, have effect in accordance with the provision made by this Order.