45 Relationships treated as loan relationships etc: repos
Finance Act 2010 (2010 c 13) | Legislation

45  Relationships treated as loan relationships etc: repos

(1)     In paragraph 4 of Schedule 13 to FA 2007 (ignoring effect on borrower of sale of securities), in sub-paragraph (4) omit the “and” at the end of paragraph (a) and after that paragraph insert—

“(aa)     an amount representative of income

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