Revenue eBrief No.199/21 – Tax Treatment of Stock Lending and Sale and Repurchase (Repo) Transactions
Revenue eBrief No. 199/21 27 October 2021 Tax Treatment of Stock Lending and Sale and Repurchase (Repo) Transactions Tax and Duty Manual Part 04-06-13 – Tax Treatment of Stock Lending and Sale and Repurchase (Repo) Transactions – has been updated to reflect the Finance Act 2019 provisions relating to stock lending and repo transactions.
