Statute
Section 925C — Income Tax Act 2007: Actual payments ignored if section 925A ... applies
Text of the provision Official document
Actual payments ignored if section 925A ... applies 925C If section 925A(2) ... applies, any payment actually made under an arrangement which is representative of any income payable on any securities is to be treated for the purposes of sections 918 , 919 and 921 as if it had not been made.
Official source: legislation.gov.uk
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