{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-8.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/24/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In consequence of the amendments made by this Schedule, omit—\n(a) in ICTA—\n(i) section 736C (deemed interest: cash collateral under stock lending arrangement), and\n(ii) section 736D (quasi-stock lending arrangements and quasi-cash collateral),\n(b) in FA 2004, sections 131 to 133 (companies in partnership), and\n(c) in CTA 2009—\n(i) Chapter 7 of Part 6 (shares with guaranteed returns etc),\n(ii) Chapter 8 of that Part (returns from partnerships), and\n(iii) section 547 (repo under arrangement designed to produce quasi-interest: tax avoidance).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/8",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}