Statute
Section 626 — Income Tax Act 2007: Transfers of variable rate securities
Text of the provision Official document
Transfers of variable rate securities 626 1 Sections 623 and 624 do not apply to transfers of variable rate securities.
2 Such transfers are not treated as transfers with accrued interest or transfers without accrued interest.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →