# The Sale and Repurchase of Securities (Amendment of Instruments) Order 2007, Article 4: Amendment of the Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (S.I. 2006/1543)


(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);”.

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Source: https://www.legislation.gov.uk/uksi/2007/2484/article/4 (the official version)
Page: https://openlegislation.uk/sale-and-repurchase-of-securities-amendment-of-instruments-order-2007/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.