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Legislation

Income Tax Act 2007

Crossheading Excluded transfers

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Section 653 Stock lending
Section 654 Sale and repurchase arrangements
Section 655 Transfers under sale and repurchase arrangements
Section 656 Power to modify: non-standard sale and repurchase arrangements
Section 657 Power to modify: redemption arrangements
Section 658 Powers to modify: supplementary

Chapter 2 Accrued income profits and losses
Crossheading Excluded transfers

Crossheading Excluded transfers

From legislation.gov.uk

Contents

Section 653 Stock lending
Section 654 Sale and repurchase arrangements
Section 655 Transfers under sale and repurchase arrangements
Section 656 Power to modify: non-standard sale and repurchase arrangements
Section 657 Power to modify: redemption arrangements
Section 658 Powers to modify: supplementary