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Legislation

Corporation Tax Act 2009

Crossheading Profits from FOTRA securities

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Section 1279 Exemption of profits from securities free of tax to residents abroad (“FOTRA securities”)
Section 1280 Section 1279: supplementary provision

Part 19 General exemptions
Crossheading Profits from FOTRA securities

Crossheading Profits from FOTRA securities

From legislation.gov.uk

Contents

Section 1279 Exemption of profits from securities free of tax to residents abroad (“FOTRA securities”)
Section 1280 Section 1279: supplementary provision