New clause 10

– in the House of Commons on .

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  • Treatment of Price Differential on Sale and Repurchase of Securities

    '.—(1) After section 730 of the Taxes Act 1988 there shall be inserted the following sections— Treatment of price differential on sale and repurchase of securities

  • Interpretation of section 730A

    730B.—(l) For the purposes of section 730A agreements are related if they are entered into in pursuance of the same arrangement (regardless of the date on which either agreement is entered...

  • Agreements for sale and repurchase of securities

    263A.—(1) Subject to subsections (2) to (4) below, in any case falling within subsection (1) of section 730A of the Taxes Act (treatment of price differential on sale and repurchase of...