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7(1)This paragraph applies for the purposes of this Schedule.
(2)In relation to a security which carries a right to interest each of the following is an income period—
(a)the period beginning with the day of issue and ending with the first (or only) interest payment day, and
(b)any period beginning with the day after one interest payment day and ending with the next interest payment day.
(3)In relation to a security which does not carry a right to interest each of the following is an income period—
(a)the period beginning with the day of issue and ending with the first relevant day, and
(b)the period beginning with the day after one relevant day and ending with the next relevant day.
(4)For the purposes of sub-paragraph (3) above each day on which an anniversary of the day of issue falls is a relevant day.
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