Statute
Section 672 — Income Tax Act 2007: Meaning of “interest payment day”
Text of the provision Official document
Meaning of “interest payment day” 672 1 In this Chapter “ interest payment day ”, in relation to securities of any kind, means a day on which interest on those securities is payable.
2 If a particular payment of interest may be made on one of a number of days, the first of them is the interest payment day.
Official source: legislation.gov.uk
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