SCHEDULES

SCHEDULE 14Sale and repurchase of securities: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

1

ICTA is amended as follows.

F22

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F23

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I14

Omit sections 730A and 730B (treatment of price differential on sale and repurchase of securities).

Annotations:
Commencement Information
I1

Sch. 14 para. 4 in force at 1.10.2007 for the purposes of the amendments made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3

I25

Omit section 730BB (exchange gains and losses on sale and repurchase of securities).

Annotations:
Commencement Information
I2

Sch. 14 para. 5 in force at 1.10.2007 for the purposes of the amendment made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3

F16

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I37

Omit sections 737A to 737C (sale and repurchase of securities: deemed manufactured payments).

Annotations:
Commencement Information
I3

Sch. 14 para. 7 in force at 1.10.2007 for the purposes of the amendments made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3

I48

Omit section 737E (power to modify sections 730A, 730BB and 737A to 737C).

Annotations:
Commencement Information
I4

Sch. 14 para. 8 in force at 1.10.2007 for the purposes of the amendment made by that paragraph, with effect in relation to an arrangement that comes into force on or after 1.10.2007 by S.I. 2007/2483, art. 3

F3F49

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F510

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