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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 “gilt-edged securities”

Section 1024 | Meaning of “gilt-edged securities”

From legislation.gov.uk

In this Act “gilt-edged securities” means any securities which—

(a)are gilt-edged securities for the purposes of TCGA 1992 (see Schedule 9 to that Act), or

(b)will be such securities on the making of an order under paragraph 1 of that Schedule, if the making of the order is anticipated in the prospectus under which the securities were issued.

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