# Corporation Tax Act 2009, Paragraph 726


(1) Amend Schedule 13 (sale and repurchase of securities) as follows.
(2) In paragraph 1(1) after “in that case” insert “ in respect of chargeable gains ”.
(3) Omit paragraphs 2 to 5, 7 to 10 and 12.
(4) In paragraph 14—
(a) in the definition of “creditor quasi-repo” for “paragraph 8” substitute “ section 544 of CTA 2009 ”,
(b) in the definition of “creditor repo” for “paragraph 7” substitute “ section 543 of CTA 2009 ”,
(c) in the definition of “debtor quasi-repo” for “paragraph 3” substitute “ section 549 of CTA 2009 ”,
(d) in the definition of “debtor repo” for “paragraph 2” substitute “ section 548 of CTA 2009 ”, and
(e) in the definition of “the loan relationship rules” for “Chapter 2 of Part 4 of FA 1996” substitute “ Part 5 of CTA 2009 ”.
(5) In paragraph 15(9)(b) for “paragraph 12” and “paragraph 10” substitute “ section 547 of CTA 2009 ” and “ section 546 of that Act ” respectively.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/726 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-726
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.