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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Deeply discounted securities

  • Section 430 Meaning of “deeply discounted security”
  • Section 431 Excluded occasions of redemption
  • Section 432 Securities which are not deeply discounted securities
  • Section 433 Meaning of “excluded indexed security”
  • Section 434 Securities issued in separate tranches: preliminary
  • Section 435 Securities issued in separate tranches: basic rule
  • Section 436 Deeply discounted securities issued in separate tranches: nominal value rule
  1. Chapter 8 Profits from deeply discounted securities
  2. Crossheading Deeply discounted securities

Crossheading Deeply discounted securities

From legislation.gov.uk

Contents

  1. Section 430 Meaning of “deeply discounted security”
  2. Section 431 Excluded occasions of redemption
  3. Section 432 Securities which are not deeply discounted securities
  4. Section 433 Meaning of “excluded indexed security”
  5. Section 434 Securities issued in separate tranches: preliminary
  6. Section 435 Securities issued in separate tranches: basic rule
  7. Section 436 Deeply discounted securities issued in separate tranches: nominal value rule
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