Part 6

Relationships treated as loan relationships etc
Chapter 10

Repos

Creditor repos and creditor quasi-repos

Repo under arrangement designed to produce quasi-interest: tax avoidance
547. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 547 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(c)(iii), 12