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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Special rules for corporate strips

  • Section 452A Application of this Chapter to corporate strips
  • Section 452B Meaning of “interest-bearing corporate security” in Chapter 8
  • Section 452C Conversion of interest-bearing corporate securities into corporate strips
  • Section 452D Conversion into corporate strips: lower level conversions
  • Section 452E Meaning of “corporate strip” in Chapter 8
  • Section 452F Corporate strips: acquisitions and disposals
  • Section 452G Corporate strips: manipulation of acquisition, transfer or redemption payments
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 8 Profits from deeply discounted securities

Crossheading Special rules for corporate strips

From legislation.gov.uk

Contents

  1. Section 452A Application of this Chapter to corporate strips
  2. Section 452B Meaning of “interest-bearing corporate security” in Chapter 8
  3. Section 452C Conversion of interest-bearing corporate securities into corporate strips
  4. Section 452D Conversion into corporate strips: lower level conversions
  5. Section 452E Meaning of “corporate strip” in Chapter 8
  6. Section 452F Corporate strips: acquisitions and disposals
  7. Section 452G Corporate strips: manipulation of acquisition, transfer or redemption payments
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