Paragraph 24

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 231AA (no tax credit for borrower under stock lending arrangement or interim holder under repurchase agreement) as follows.

(2)

In subsection (1) omit “above or section 397(1) of ITTOIA 2005”.

(3)

Omit subsection (1A).