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Exceptions to section 1008 Exceptions to section 1008

  1. 1009Securities reflecting dividends on certain shares etc: exclusion of section 1008
  2. 1010Meaning of “qualifying index” in section 1009
  3. 1011Meaning of “associated company” in section 1009
  4. 1012Hedging arrangements
  5. 1013Exception to section 1012
  6. 1014Meaning of “hedging arrangements”

Notes on Part 23

Modifications

C1

Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)