# Income Tax Act 2007, Paragraph 171

Extent: E+W+S+N.I.

(1) Amend section 736B (deemed manufactured payments in the case of stock lending arrangements) as follows.
(2) In subsection (2)—
(a) after “that Schedule” insert “ , and section 97 of the Finance Act 1996 (loan relationships: manufactured interest), ”, and
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (2A)—
(a) in paragraph (a) omit “income tax or”, and
(b) in paragraph (b) omit “total income or, as the case may be,”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/171 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.