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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Dealers in securities etc.

  • Section 149 Taxation of amounts taken to reserves
  • Section 150 Conversion etc. of securities held as circulating capital
  • Section 151 Exchanges of gilts for gilt strips
  • Section 152 Consolidation of gilt strips
  • Section 153 Meaning of “gilt-edged security” and “strip”
  • Section 154 Regulations for determining market value of securities or strips
  • Section 154A Certain non-UK residents with interest on 3½% War Loan 1952 Or After
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 11 Trade profits: other specific trades

Crossheading Dealers in securities etc.

From legislation.gov.uk

Contents

  1. Section 149 Taxation of amounts taken to reserves
  2. Section 150 Conversion etc. of securities held as circulating capital
  3. Section 151 Exchanges of gilts for gilt strips
  4. Section 152 Consolidation of gilt strips
  5. Section 153 Meaning of “gilt-edged security” and “strip”
  6. Section 154 Regulations for determining market value of securities or strips
  7. Section 154A Certain non-UK residents with interest on 3½% War Loan 1952 Or After
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