Statute
Section 1022 — Income Tax Act 2007: Meaning of “debenture”
Text of the provision Official document
Meaning of “debenture” 1022 1 In this Act “ debenture ” has the meaning given by section 738 of the Companies Act 2006 . 1A For the meaning of “debenture” in sections 257KB(3) to (5), 257L(4), 257LA(2) and 392(3A)(a), see also sections 257KB(6), 257L(6), 257LA(4) and 392(3B).
2 This section does not apply for the purposes of sections 559, 560 and 691.
Official source: legislation.gov.uk
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