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Legislation
Corporation Tax Act 2009

Crossheading Profits from FOTRA securities

  • Section 1279 Exemption of profits from securities free of tax to residents abroad (“FOTRA securities”)
  • Section 1280 Section 1279: supplementary provision
  1. Corporation Tax Act 2009
  2. /
  3. /Part 19 General exemptions

Crossheading Profits from FOTRA securities

From legislation.gov.uk

Contents

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