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Finance Act 1990
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8(1)For the purposes of this Schedule each of the following is a redemption period in relation to a security—
(a)the period beginning with the day of issue and ending with the day on which the first (or only) relevant redemption occasion falls, and
(b)any period beginning with the day after the day on which one relevant redemption occasion falls and ending with the day on which the next relevant redemption occasion falls.
(2)For the purposes of sub-paragraph (1) above a relevant redemption occasion is an occasion for redemption under a qualifying provision for redemption.
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