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Legislation
Income Tax Act 2007

Crossheading Transfers to which Chapter applies

  • Section 620 Transactions which are transfers: general
  • Section 621 Transferors and transferees
  • Section 622 Application of Chapter to different kinds of transfer
  • Section 623 Transfers with accrued interest
  • Section 624 Transfers without accrued interest
  • Section 625 Transfers with unrealised interest
  • Section 626 Transfers of variable rate securities
  • Section 627 Meaning of “variable rate securities”
  1. Income Tax Act 2007
  2. /
  3. /Transfers to which Chapter applies

Section 626 | Transfers of variable rate securities

From legislation.gov.uk

16 September 2026

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(1)Sections 623 and 624 do not apply to transfers of variable rate securities.

(2)Such transfers are not treated as transfers with accrued interest or transfers without accrued interest.

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