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Legislation

Income Tax Act 2007

Crossheading Main tax treatment

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Section 607 Treatment of price differences under repos
Section 608 Exceptions to section 607

Income Tax Act 2007
Main tax treatment

Section 608 | Exceptions to section 607

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 607-614 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)(d)

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