Statute
Section 564T — Income Tax Act 2007: Treatment as securities
Text of the provision Official document
Treatment as securities 564T 1 Investment bond arrangements are securities for the purposes of the Income Tax Acts (including Chapters 1 to 5 of Part 7 of ITEPA 2003).
2 For those purposes—
a a reference in an enactment to redemption is to be taken as a reference to making the redemption payment, and b a reference in an enactment to interest is to be taken as a reference to alternative finance return.
3 In subsection (2) “ the redemption payment ” has the same meaning as in section 564G (see subsection (1)(d)(ii) of that section).
Official source: legislation.gov.uk
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