Income Tax Act 2007 (c. 3)

Part 11 U.K. Manufactured payments and repos

Chapter 4 U.K. Deemed manufactured payments

Stock lending arrangements U.K.

596 Deemed manufactured payments: stock lending arrangements U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 596(1)-(4) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(b)

F2 S. 596(5) 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)(a)

F3 597 Deemed interest: cash collateral under stock lending arrangements U.K.

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Textual Amendments

F3 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)

F3 598 Cash collateral under stock lending arrangements: supplementary U.K.

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Textual Amendments

F3 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)

F3 599 Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateral U.K.

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Textual Amendments

F3 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)

F3 600 Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral” U.K.

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Textual Amendments

F3 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)