Statutory Instruments

2007 No. 2486

inCOme Tax

capital gains tax

The Sale and Repurchase of Securities (Modification of Enactments) Regulations 2007

Made

30th August 2007

Laid before the House of Commons

31st August 2007

Coming into force

1st October 2007

The Treasury make the following Regulations in exercise of the powers conferred by sections 612, 613 and 614 of the Income Tax Act 2007(1) and sections 263F, 263G and 263H of the Taxation of Chargeable Gains Act 1992(2).

(1)

2007 c. 3.

(2)

1992 c. 12; sections 263F, 263G and 263H were respectively inserted by paragraphs 336, 337 and 338 of Schedule 1 to the Income Tax Act 2007.