{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1022",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1022.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1022",
  "kind": "section",
  "number": "1022",
  "heading": "Meaning of “debenture”",
  "text": "(1) In this Act “debenture” has the meaning given by section 738 of the Companies Act 2006.\n(1A) For the meaning of “debenture” in sections 257KB(3) to (5), 257L(4), 257LA(2) and 392(3A)(a), see also sections 257KB(6), 257L(6), 257LA(4) and 392(3B).\n(2) This section does not apply for the purposes of sections 559, 560 and 691.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1022(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 41 (with art. 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1022(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 13"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1022",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}