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Legislation
Corporation Tax Act 2009

Crossheading Creditor repos and creditor quasi-repos

  • Section 543 Meaning of creditor repo
  • Section 544 Meaning of creditor quasi-repo
  • Section 545 Ignoring effect on lender etc of sale of securities
  • Section 546 Charge on lender for finance return in respect of the advance
  • Section 547 Repo under arrangement designed to produce quasi-interest: tax avoidance
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 10 Repos

Crossheading Creditor repos and creditor quasi-repos

From legislation.gov.uk

Contents

  1. Section 543 Meaning of creditor repo
  2. Section 544 Meaning of creditor quasi-repo
  3. Section 545 Ignoring effect on lender etc of sale of securities
  4. Section 546 Charge on lender for finance return in respect of the advance
  5. Section 547 Repo under arrangement designed to produce quasi-interest: tax avoidance
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