Part 3 Consequential etc Amendments
Finance Act 2013 (2013 c 29) | Legislation

Part 3 Consequential etc Amendments

Introductory

3

The following amendments are in consequence of, or otherwise connected with, the amendments made by Parts 1 and 2.

TCGA 1992

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TCGA 1992 is amended as follows.

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In section 263B (stock lending arrangements), for subsection (7) substitute—

“(7)     In this section “securities†has the meaning given by section 263AA.â€

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Omit section 263D (gains accruing to persons paying manufactured dividends).

7

In section 263F (power to modify repo provisions: non-standard repo cases)—

(a)     in subsection (1)—

(i)     at the end of paragraph (c) insert “orâ€, and

(ii)     omit paragraph (d) (and the word “or†at the end of it), and

(b)     in subsection (2), omit “or 263Dâ€.

8

In section 263G (power to modify repo provisions: redemption arrangements)—

(a)     in subsection (1), omit paragraph (d) (but not the word “or†at the end of it), and

(b)     in subsection (2), omit “or 263Dâ€.

9

In section 263H (sections 263F and 263G: supplementary provisions), in subsection (3)(b) omit “or 263Dâ€.

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(1)     Section 263I (powers about manufactured overseas dividend) is amended as follows.

(2)     In subsection (1), for paragraphs (a) and (b) substitute—

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