Chapter 12 Funding bonds
United Kingdom
- 939Duty to retain bonds where issue treated as payment of interest
- 940Exception from duty to retain bonds
- 940ANo appropriate bond or combination of bonds
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)