Part 4

Savings and investment income
Chapter 8

Profits from deeply discounted securities

Special rules for strips of government securities

Power to modify this Chapter for strips
452
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).
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)