Statute
Section 717 — Income Tax Act 2007: Meaning of “assets” etc
Text of the provision Official document
Meaning of “assets” etc 717 In this Chapter—
a “ assets ” includes property or rights of any kind, and b references to assets representing any assets, income or accumulations of income include references to—
i shares in or obligations of any company to which the assets, income or accumulations are or have been transferred, or ii obligations of any other person to whom the assets, income or accumulations are or have been transferred.
Official source: legislation.gov.uk
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