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Legislation

Income Tax Act 2007

Crossheading Repos

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Section 601 Repo cases in which deeming rules apply
Section 602 Deemed manufactured payments: repos
Section 603 Deemed deductions of tax
Section 604 Deemed increase in repurchase price: price differences under repos
Section 605 Deemed increase in repurchase price: other income tax purposes

Chapter 4 Deemed manufactured payments
Crossheading Repos

Crossheading Repos

From legislation.gov.uk

Contents

Section 601 Repo cases in which deeming rules apply
Section 602 Deemed manufactured payments: repos
Section 603 Deemed deductions of tax
Section 604 Deemed increase in repurchase price: price differences under repos
Section 605 Deemed increase in repurchase price: other income tax purposes