[261F Deemed manufactured payments: effect on repurchase price]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Repurchase price under repos]

[261F  Deemed manufactured payments: effect on repurchase price]

[(1)     This section applies if —

(a)     the repurchase price of UK shares, UK securities or overseas securities is treated by section 604(2), (4) or (5) of ITA 2007 (deemed increase in repurchase

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