Part 4 U.K. Savings and investment income

Chapter 8 U.K. Profits from deeply discounted securities

Modifications etc. (not altering text)

C1 Pt. 4 Ch. 8 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 406(4), 1329(1) (with Sch. 2 Pts. 1, 2)

Special rules for strips of government securities U.K.

452 Power to modify this Chapter for strips U.K.

(1) The Treasury may by regulations provide that this Chapter is to apply to a strip with such modifications as they consider appropriate.

(2) This section is without prejudice to the general power to make regulations under section 202 of FA 1996 (gilt stripping).