Part 15Deduction of income tax at source
Chapter 19General
Interpretation
987Meaning of “quoted Eurobond”
In this Part “quoted Eurobond” means a security, including a share (in particular any permanent interest bearing share as defined in section 117 of TCGA 1992), that—
(a)
is issued by a company,
(b)
is listed on a recognised stock exchange, and
(c)
carries a right to interest.