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Legislation

Finance Act 1996

Crossheading Miscellaneous other provisions

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Section 100 Money debts etc not arising from the lending of money
Section 101 Financial instruments.
Section 102 Discounted securities: income tax provisions.

Miscellaneous other provisions
Discounted securities: income tax provisions.

Section 102 | Discounted securities: income tax provisions.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 102 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 487, Sch. 3 (with Sch. 2)