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Legislation
Income Tax Act 2007

Crossheading Definitions for the purposes of Act

  • Section 1017 Abbreviated references to Acts
  • Section 1018 “Act” to include Scottish and Northern Ireland legislation in some cases
  • Section 1019 Meaning of “certificate of deposit”
  • Section 1020 Claims and elections
  • Section 1021 Application of definitions of “connected” persons and “control”
  • Section 1022 Meaning of “debenture”
  • Section 1023 Meaning of “double taxation arrangements”
  • Section 1024 Meaning of “gilt-edged securities”
  • Section 1025 Meaning of “modified net income”
  • Section 1026 Meaning of “non-qualifying income” for the purposes of section 1025
  1. Definitions for the purposes of Act
  2. Meaning of “debenture”

Section 1022 | Meaning of “debenture”

From legislation.gov.uk

(1)In this Act “debenture” has the meaning given by section 738 of the Companies Act 2006.

(1A)For the meaning of “debenture” in sections 257KB(3) to (5), 257L(4), 257LA(2) and 392(3A)(a), see also sections 257KB(6), 257L(6), 257LA(4) and 392(3B).

(2)This section does not apply for the purposes of sections 559, 560 and 691.

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