Part 3

Income tax, corporation tax and capital gains tax

Repos

Sale and repurchase of securities
47
1
Schedule 13 contains provision for corporation tax purposes about the sale and repurchase of securities.
2
Schedule 14 contains minor and consequential amendments in relation to the sale and repurchase of securities.
3
The Treasury may by order make such other amendments (including repeals and revocations) of enactments or instruments as may appear appropriate in consequence of, or otherwise in connection with, those Schedules.
4
Schedule 13, and the amendments made by Schedule 14, have effect in accordance with provision made by the Treasury by order.
5
Any order under this section—
a
may make different provision for different purposes, and
b
may contain transitional provision and savings.