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Legislation

Income Tax Act 2007

Chapter 3 Exemptions relating to interest on securities

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Section 678 Exemptions relating to interest on securities: preliminary
Section 679 Interest on securities involving accrued income losses: general
Section 680 Interest on securities involving accrued income losses: foreign trustees
Section 681 Unrealised interest received by transferee after transfer

Part 12 Accrued income profits
Chapter 3 Exemptions relating to interest on securities

Chapter 3 Exemptions relating to interest on securities

From legislation.gov.uk

Contents

Section 678 Exemptions relating to interest on securities: preliminary
Section 679 Interest on securities involving accrued income losses: general
Section 680 Interest on securities involving accrued income losses: foreign trustees
Section 681 Unrealised interest received by transferee after transfer