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Legislation

Income Tax Act 2007

Crossheading Investments which are not relevant investments

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Section 863 General client account deposits
Section 864 Qualifying uncertificated eligible debt security units
Section 865 Qualifying certificates of deposit
Section 866 Qualifying time deposits
Section 867 Lloyd's premium trust funds
Section 868 Investments held outside the United Kingdom
Section 869 Sale and repurchase of securities
Section 870 Other investments

Investments which are not relevant investments
Sale and repurchase of securities

Section 869 | Sale and repurchase of securities

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed