[925E Cases where section 925D applies: non-standard repos]
Income Tax Act 2007 (2007 c 3) | Legislation

[925E  Cases where section 925D applies: non-standard repos]

[(1)     This section applies to a case if—

(a)     a company has a repo,

(b)     there has been a sale of the securities under the arrangement or arrangements by reference

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