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Legislation

Finance Act 1994

Crossheading Securities

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Section 122 Sale and repurchase of securities: deemed manufactured payments.
Section 123 Manufactured payments.
Section 124 Overseas dividend manufacturers: limitation of double taxation relief.

Securities
Sale and repurchase of securities: deemed manufactured payments.

Section 122 | Sale and repurchase of securities: deemed manufactured payments.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 122 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(14)