Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

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124(1)This paragraph applies if an agreement to sell securities was made before 9 April 2003, for the purpose of determining whether (for the purposes of section 612) there is a repo in respect of the securities.

(2)This paragraph also applies if an agreement to sell securities was made before 9 April 2003, for the purpose of determining whether (for the purposes of section 613) the case involves redemption arrangements.

(3)Section 569 applies with these modifications.

(4)It applies as if for subsection (2) there were substituted—

“(2)Condition A is that a person (“the original owner”) has sold the securities to another person (“the interim owner”) under an agreement.”

(5)It applies as if for subsection (4) there were substituted—

“(4)Condition C is that the original owner or a person connected with the original owner—

(a)is required to buy back the securities by the agreement or a related agreement, or

(b)acquires, under the agreement or a related agreement, an option to buy back the securities.”

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