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Corporation Tax Act 2010

Section 1015: Meaning of “special securities”

3007.This section defines “special securities” for the purpose of paragraph F in clause 1000. It is based on, and covers, the various circumstances that are set out in section 209(2)(e) of ICTA.

3008.There are five sets of circumstances listed, corresponding as follows to the provisions in section 209(2)(e) of ICTA:

Condition Asection 209(2)(e)(i).
Condition Bsection 209(2)(e)(ii).
Condition Csection 209(2)(e)(iii).
Condition Dsection 209(2)(e)(vi).
Condition Esection 209(2)(e)(vii).

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