Income Tax Act 2007

1024Meaning of “gilt-edged securities”U.K.

This section has no associated Explanatory Notes

In this Act “gilt-edged securities” means any securities which—

(a)are gilt-edged securities for the purposes of TCGA 1992 (see Schedule 9 to that Act), or

(b)will be such securities on the making of an order under paragraph 1 of that Schedule, if the making of the order is anticipated in the prospectus under which the securities were issued.