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Contents

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”

Stock lending arrangements
Deemed interest: cash collateral under stock lending arrangements

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

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed