Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 452B.
(1)In this Chapter “interest-bearing corporate security” means any interest-bearing security other than—
(a)a security issued by the government of a territory, or
(b)a share in a company.
(2)In this section “interest-bearing security” includes any loan stock or similar security.
(3)Section 452D(4)(a) gives an extended meaning to references to converting an interest-bearing corporate security into corporate strips (and related expressions).]]
Textual Amendments
F1Ss. 452A-452G and preceding cross-heading inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(8)(10)
F2Ss. 452A-452G and preceding cross-heading inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(8)(10)
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