[263F Power to modify repo provisions: non-standard repo cases]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[263F  Power to modify repo provisions: non-standard repo cases]

[(1)     The Treasury may by regulations provide for—

(a)     section 261F (deemed manufactured payments: effect on repurchase price),

(b)     section 261G (price differences under repos: effect on repurchase price),

(c)     section 263A (agreements for sale and repurchase of securities), [or]

(d)     . . .

(e)     any of those sections,

to apply with modifications in relation to non-standard repo cases.

(2)     The power in subsection (1) to make provision for section 263A . . . to apply with modifications is exercisable only so far as the

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