Corporation Tax Act 2009 Explanatory Notes

5½% Treasury Stock 2008-2012 not redeemed before 6 April 2009

3528.Because this Treasury Stock may be redeemed within a maximum of three years the exemption from charge under Part 5 for amounts other than interest (section 96(2) of FA 1996) is rewritten in this Schedule. See the commentary in the overview of Chapter 12 of Part 5.

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