[263AA Section 263A: interpretation]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[263AA  Section 263A: interpretation]

[(1)     Subsections (2) to (7) apply for the purposes of section 263A.

(2)     References to buying back securities include references to—

(a)     buying similar securities, and

(b)     in the case of a person connected with the person who is the original owner under the repo, buying the securities sold by the original owner or similar securities.

(3)     Subsection (2) applies even

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