Income Tax Act 2007
Sections and provisions with full text and the judgments that cite each one.
Section 569 — Meaning of “repo”
Meaning of “repo” 569 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 570 — Meaning of “buying back” securities etc
Meaning of “buying back” securities etc 570 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 570B — Orders and regulations made by Treasury or Commissioners
Orders and regulations made by Treasury or Commissioners 570B 1 Any orders or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Act must be made…
Section 571 — Meaning of “related” agreements
Meaning of “related” agreements 571 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 572 — Overview of Chapter
Overview of Chapter 572 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 572A — Meaning of “avoidance arrangements”
Meaning of “avoidance arrangements” 572A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 573 — Manufactured dividends on UK shares
Manufactured dividends on UK shares 573 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 574 — Allowable deductions...
Allowable deductions... 574 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 575 — Allowable deductions: restriction on double-counting
Allowable deductions: restriction on double-counting 575 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 575A — Section 575: supplementary
Section 575: supplementary 575A 1 In section 575 and this section— “ company ” includes any body corporate or unincorporated association, but does not include a partnership (and see also subsection…
Section 576 — Manufactured dividends on UK shares: Real Estate Investment Trusts
Manufactured dividends on UK shares: Real Estate Investment Trusts 576 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 577 — Statements about manufactured dividends
Statements about manufactured dividends 577 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 578 — Manufactured interest on UK securities
Manufactured interest on UK securities 578 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 579 — Allowable deductions...
Allowable deductions... 579 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 580 — Allowable deductions: restriction on double counting
Allowable deductions: restriction on double counting 580 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 581 — Manufactured overseas dividends
Manufactured overseas dividends 581 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 581A — Avoidance arrangements
Avoidance arrangements 581A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 582 — Powers about manufactured overseas dividends
Powers about manufactured overseas dividends 582 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 583 — Manufactured payments exceeding underlying payments
Manufactured payments exceeding underlying payments 583 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 584 — Manufactured payments less than underlying payments
Manufactured payments less than underlying payments 584 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 585 — Power to deal with other special cases
Power to deal with other special cases 585 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 586 — Powers about administrative provisions
Powers about administrative provisions 586 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 587 — Power for manufactured payments to be eligible for relief
Power for manufactured payments to be eligible for relief 587 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 588 — Regulation-making powers: general
Regulation-making powers: general 588 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 589 — Meaning of “gross amount”: interest and manufactured overseas dividends
Meaning of “gross amount”: interest and manufactured overseas dividends 589 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 590 — Meaning of “relevant withholding tax”
Meaning of “relevant withholding tax” 590 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 591 — Interpretation of other terms used in Chapter
Interpretation of other terms used in Chapter 591 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 592 — No tax credits for borrower under stock lending arrangement
No tax credits for borrower under stock lending arrangement 592 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 593 — No tax credits for interim holder under repo
No tax credits for interim holder under repo 593 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 594 — No tax credits for original owner under repo
No tax credits for original owner under repo 594 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 595 — Meaning of “manufactured dividend”
Meaning of “manufactured dividend” 595 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 596 — Deemed manufactured payments: stock lending arrangements
Deemed manufactured payments: stock lending arrangements 596 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1B .…
Section 597 — Deemed interest: cash collateral under stock lending arrangements
Deemed interest: cash collateral under stock lending arrangements 597 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 598 — Cash collateral under stock lending arrangements: supplementary
Cash collateral under stock lending arrangements: supplementary 598 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 599 — Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateral
Sections 597 and 598: quasi-stock lending arrangements and quasi-cash collateral 599 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 600 — Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral”
Meaning of “quasi-stock lending arrangements” and “quasi-cash collateral” 600 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 601 — Repo cases in which deeming rules apply
Repo cases in which deeming rules apply 601 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 602 — Deemed manufactured payments: repos
Deemed manufactured payments: repos 602 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 603 — Deemed deductions of tax
Deemed deductions of tax 603 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 604 — Deemed increase in repurchase price: price differences under repos
Deemed increase in repurchase price: price differences under repos 604 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 605 — Deemed increase in repurchase price: other income tax purposes
Deemed increase in repurchase price: other income tax purposes 605 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 606 — Interpretation of Chapter
Interpretation of Chapter 606 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . .…
Section 607 — Treatment of price differences under repos
Treatment of price differences under repos 607 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 608 — Exceptions to section 607
Exceptions to section 607 608 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 609 — Additional income tax consequences of price differences
Additional income tax consequences of price differences 609 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 610 — Repurchase price in deemed manufactured payment case
Repurchase price in deemed manufactured payment case 610 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 611 — Power to modify Chapter in non-arm's length case
Power to modify Chapter in non-arm's length case 611 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 612 — Non-standard repo cases
Non-standard repo cases 612 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 613 — Redemption arrangements
Redemption arrangements 613 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 614 — Sections 612 and 613: supplementary
Sections 612 and 613: supplementary 614 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .