[261G Price differences under repos: effect on repurchase price]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[261G  Price differences under repos: effect on repurchase price]

[(1)     Subsections (2) and (3) apply if—

(a)     section 607 of ITA 2007 (treatment of price differences under repos) applies,

(b)     an amount is treated under

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