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Contents

Legislation
Income Tax Act 2007

Crossheading Interpretation

  • Section 671 Meaning of “interest”
  • Section 672 Meaning of “interest payment day”
  • Section 673 Meaning of “interest period”
  • Section 674 Meaning of “the settlement day”
  • Section 675 The holding of securities
  • Section 676 Nominal value of securities: general
  • Section 677 Nominal value: foreign currency securities
  1. Interpretation
  2. Meaning of “interest payment day”

Section 672 | Meaning of “interest payment day”

From legislation.gov.uk

(1)In this Chapter “interest payment day”, in relation to securities of any kind, means a day on which interest on those securities is payable.

(2)If a particular payment of interest may be made on one of a number of days, the first of them is the interest payment day.

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