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Legislation
Corporation Tax Act 2009

Chapter 12 Special rules for particular kinds of securities

  • Crossheading Introduction
  • Crossheading Index-linked gilt-edged securities
  • Crossheading Other gilt-edged securities
  • Section 401 Gilt strips
  • Section 402 Market value of securities
  • Section 403 Meaning of “strip”
  • Section 404 Restriction on deductions etc relating to FOTRA securities
  • Section 405 Certain non-UK residents with interest on 3½% War Loan 1952 Or After
  • Crossheading Deeply discounted securities: connected companies and close companies
  • Crossheading Funding bonds
  • Crossheading Derivatives
  • Crossheading Options etc
  • Crossheading Hybrid capital instruments
  1. Part 5 Loan Relationships
  2. Chapter 12 Special rules for particular kinds of securities

Chapter 12 Special rules for particular kinds of securities

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Index-linked gilt-edged securities
  3. Crossheading Other gilt-edged securities
  4. Section 401 Gilt strips
  5. Section 402 Market value of securities
  6. Section 403 Meaning of “strip”
  7. Section 404 Restriction on deductions etc relating to FOTRA securities
  8. Section 405 Certain non-UK residents with interest on 3½% War Loan 1952 Or After
  9. Crossheading Deeply discounted securities: connected companies and close companies
  10. Crossheading Funding bonds
  11. Crossheading Derivatives
  12. Crossheading Options etc
  13. Crossheading Hybrid capital instruments
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