SCHEDULES
SCHEDULE 2

Transitionals and savings
Part 8

Loan relationships

Repo, stock lending and other transactions before 1 October 2007: disapplication of section 332
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Section 332 (repo, stock lending and other transactions) does not apply in relation to cases where there is—
a
an arrangement to which Chapter 10 of Part 6 would apply if the arrangement had not come into force before 1 October 2007,
b
a stock lending arrangement (within the meaning of section 263B(1) of TCGA 1992), which came into force before that date and under which the lender transfers securities to the borrower otherwise than by way of sale, or
c
any other disposal before that date.