Statute
Section 1024 — Income Tax Act 2007: Meaning of “gilt-edged securities”
Text of the provision Official document
Meaning of “gilt-edged securities” 1024 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.
Official source: legislation.gov.uk
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