Skip to content
Solved
SearchBrowse
Sign in

Contents

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. Transfers to which Chapter applies
  2. Transfers of variable rate securities

Section 626 | Transfers of variable rate securities

From legislation.gov.uk

(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.

PreviousNext
PrivacyTerms