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Legislation
Corporation Tax Act 2009

Crossheading Other general definitions

  • Section 702 “Tax-adjusted carrying value”
  • Section 703 “Chargeable asset”
  • Section 704 “Creditor relationship” and “debtor relationship”
  • Section 705 Expressions relating to exchange gains and losses
  • Section 706 “Excluded body”
  • Section 707 “Hedging relationship”
  • Section 708 “Plain vanilla contract”
  • Section 709 “Securities house”
  • Section 710 Other definitions
  1. Other general definitions
  2. “Securities house”

Section 709 | “Securities house”

From legislation.gov.uk

In this Part “securities house” means a person—

(a)who is authorised for the purposes of FISMA 2000, and

(b)whose business consists wholly or mainly of dealing as a principal in financial instruments within the meaning of section 984 of ITA 2007.

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