Revenue E-Brief

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Revenue E-Brief Issue 56, 12 November 2012

Tax Treatment of Stocklending/Sale and Repurchase (repo) Transactions

The Corporation Tax treatment of stocklending and sale and repurchase (repo) transactions has been updated and is now set out in Part 04.06.13 of the Income Tax, Capital Gains Tax and Corporation Tax Manual. The treatment applies to transactions which take place on or after 1 June 2012.

The treatment outlined in Tax Briefing issue numbers 36 and 43 applies as respects transactions undertaken before that date.