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Income Tax Act 2007
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921Cases where interest on underlying securities paid gross
This section has no associated Explanatory Notes
(1)This section applies to manufactured interest which is representative of interest on—
(a)gilt-edged securities, or
(b)securities which are not gilt-edged securities but on which the interest is payable without deduction of income tax.
(2)Section 919(2) does not require any deduction of a sum representing income tax to be made on the payment of the manufactured interest.
(3)In this section “securities” includes loan stock or any similar security.
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