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Income Tax Act 2007

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Changes over time for: Section 713

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Version Superseded: 08/04/2010

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Point in time view as at 01/04/2008. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Income Tax Act 2007, Section 713. Help about Changes to Legislation

713Interpretation of ChapterU.K.
This section has no associated Explanatory Notes

In this Chapter—

  • company” includes any body corporate,

  • dividends” includes references to other qualifying distributions and to interest,

  • “securities”—

    (a)

    includes shares and stock, and

    (b)

    in relation to a company not limited by shares (whether or not it has a share capital) also includes a reference to the interest of a member of the company as such, whatever the form of that interest,

  • trading stock” has the meaning given by section 174 of ITTOIA 2005, and

  • transaction in securities” means transactions, of whatever description, relating to securities, and in particular—

    (a)

    the purchase, sale or exchange of securities,

    (b)

    issuing or securing the issue of new securities,

    (c)

    applying or subscribing for new securities, and

    (d)

    altering or securing the alteration of the rights attached to securities.

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