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Legislation

Income Tax Act 2007

Crossheading Stock lending arrangements

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Section 596 Deemed manufactured payments: stock lending arrangements
Section 597 Deemed interest: cash collateral under stock lending arrangements
Section 598 Cash collateral under stock lending arrangements: supplementary
Section 599 Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateral
Section 600 Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral”

Income Tax Act 2007
Stock lending arrangements

Section 597 | Deemed interest: cash collateral under stock lending arrangements

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 597-605 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(2)(b)

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