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Legislation

Income Tax Act 2007

Crossheading The payments treated as made on transfers

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Section 632 Payment on transfer with accrued interest
Section 633 Payment on transfer without accrued interest
Section 634 Payment on transfer with unrealised interest
Section 635 Payment on transfer of variable rate securities

Chapter 2 Accrued income profits and losses
Crossheading The payments treated as made on transfers

Crossheading The payments treated as made on transfers

From legislation.gov.uk

Contents

Section 632 Payment on transfer with accrued interest
Section 633 Payment on transfer without accrued interest
Section 634 Payment on transfer with unrealised interest
Section 635 Payment on transfer of variable rate securities