Accounting expressions

Accrued income profits

Agreement to repurchase

Anti-avoidance legislation, interaction with

Capital gains tax interaction

Changes made by Finance Act 2013

Disguised interest provision

Repo in respect of securities

Chargeable gains

Corporation tax

Chargeable gains

Debtor repo, meaning

Debtor repos

Generally

Ignoring purchase and subsequent sale for chargeable gains

Ignoring sale and subsequent purchase for chargeable gains

Interpretation

Non-standard repo cases, substitution of securities

Redemption arrangements

Regulations, power to make

Creditor quasi-repos

Charge on lender for finance return

Generally

Ignoring effect on lender

Meaning

Creditor repos

Charge on lender for finance return

Generally

Ignoring effect on lender

Dealers

Debtor quasi-repos

Ignoring effect on borrower

Meaning

Relief for borrower for finance charges

Debtor repos

Ignoring effect on borrower

Meaning

Relief for borrower for finance charges

Deemed interest

Definitions

Deposit-takers deduction of tax at source

Euroconversion

Exception for

Exchange gains and losses

General provisions

Generally

Income tax

Creditor repos

Ignoring actual payments

Interpretation

Non-standard repos

Regulations, power to make

Insolvency

Interest on securities

Loan relationships

Loan relationships, claim for non-trading deficit

Manufactured dividends and interest

Calculation of profits chargeable to corporation tax

Deemed manufactured payments

Double taxation relief

Generally

No tax credit for interim holder

Price differences

Manufactured payments

Deemed increase in purchase price, consequences of

Pension schemes, payments to

Price differences, tax treatment of

Treasury powers

Meaning of securities

No tax credit for interim holder

Non-standard repos

Person buying or selling for others

Person receiving an asset, meaning

Power to modify provisions

Pre-1 October 2007

Price differences

Exceptions to tax treatment

Generally

Non-arm's length cases, power to modify provisions

Treasury powers

Redemption arrangements, modification of provisions

Substantial shareholdings exemption

Transfer of securities, accrued income profits

Treasury powers

Treatment of price differential (post-1 October 2007)

Back to back repos

Creditor repos and creditor quasi-repos

Debtor repos and debtor quasi-repos

Generally

Interaction with shares as debt rules

Loan relationships

Regulation-making powers

Second tax consequences for creditor repos and creditor quasi-repos

Substitution or redemption of securities

Treatment of price differential (pre-1 October 2007)

Tripartite repo transaction between two non-resident parties