Income Tax Act 2007 (c. 3)

Part 11 U.K. Manufactured payments and repos

Chapter 4 U.K. Deemed manufactured payments

Repos U.K.

F1 601 Repo cases in which deeming rules apply U.K.

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Textual Amendments

F1 Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F1 602 Deemed manufactured payments: repos U.K.

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Textual Amendments

F1 Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F1 603 Deemed deductions of tax U.K.

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Textual Amendments

F1 Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F1 604 Deemed increase in repurchase price: price differences under repos U.K.

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Textual Amendments

F1 Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

F1 605 Deemed increase in repurchase price: other income tax purposes U.K.

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Textual Amendments

F1 Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)