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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Special rules for strips of government securities

  • Section 443 Application of this Chapter to strips of government securities
  • Section 444 Meaning of “strip” in Chapter 8
  • Section 445 Strips of government securities: acquisitions and disposals
  • Section 446 Strips of government securities: relief for losses
  • Section 447 Restriction of profits on strips by reference to original acquisition cost
  • Section 448 Restriction of losses on strips by reference to original acquisition cost
  • Section 449 Strips of government securities: manipulation of acquisition, transfer or redemption payments
  • Section 450 Market value of strips etc.
  • Section 451 Market value of strips etc. quoted in foreign stock exchange lists
  • Section 452 Power to modify this Chapter for strips
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 8 Profits from deeply discounted securities

Crossheading Special rules for strips of government securities

From legislation.gov.uk

Contents

  1. Section 443 Application of this Chapter to strips of government securities
  2. Section 444 Meaning of “strip” in Chapter 8
  3. Section 445 Strips of government securities: acquisitions and disposals
  4. Section 446 Strips of government securities: relief for losses
  5. Section 447 Restriction of profits on strips by reference to original acquisition cost
  6. Section 448 Restriction of losses on strips by reference to original acquisition cost
  7. Section 449 Strips of government securities: manipulation of acquisition, transfer or redemption payments
  8. Section 450 Market value of strips etc.
  9. Section 451 Market value of strips etc. quoted in foreign stock exchange lists
  10. Section 452 Power to modify this Chapter for strips
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