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Article 4 Amendment of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543)

Original text. Later amendments are not shown.

(1)

The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 are amended as follows.

(2)

In regulation 9(2) (description 4: off market terms: financial products), after sub-paragraph (c) insert—

“(ca)

an arrangement which is a debtor repo, a debtor quasi-repo, a creditor repo or a creditor quasi-repo (within the meanings given by Schedule 13 to the Finance Act 2007);”.