Schedule 12 | SECURITIES: NEW ISSUES
From legislation.gov.uk
General treatment of extra return
(1)RepealedF1
Accrued income scheme
(2)RepealedF2
Deep discount securities
(3)RepealedF3
Deep gain securities
(4)RepealedF4
General
(5)This Schedule applies if the new securities are issued on or after 19th March 1991 (whether the old securities are issued before or on or after that day).