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Taxation (International and Other Provisions) Act 2010

Section 259: Minor definitions

532.This interpretative section is based on sections 25(18) and 28(12) of F(No 2)A 2005 and paragraphs 6(4), 7(4), 11(6) and 12 of Schedule 3 to that Act.

533.For the purposes of paragraphs 6, 7 and 11(6)(a) of Schedule 3 to F(No 2)A 2005, “security” has the same meaning as in Part 6 of ICTA. Section 254(1) of that Act defines “security” for the purposes of that Part of that Act. Section 254(1) of that Act is rewritten in section 1117(1) of CTA 2010, to which subsection (1) accordingly refers.

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