OpenLegislation

Paragraph 160

United Kingdom

In section 475 (tax-free Treasury securities: exclusion of interest on borrowed money)—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in subsection (2), omit paragraph (b) and the “and” immediately before it, and

(c)

in subsection (4) omit the words from “or to be brought” to the end.

Annotations

Textual amendments

F1

Sch. 1 para. 160(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)