Accrued income schemeU.K.
This section has no associated Explanatory Notes
4If a Part 5 transfer is a transfer of securities within the meaning of [F1Chapter 2 of Part 12 of the Income Tax Act 2007, that Part does not apply to the transfer].
Textual Amendments
F1Words in Sch. 10 para. 4 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 424 (with Sch. 2)
Commencement Information
I1Sch. 10 para. 4 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)