# Income Tax Act 2007, Section 1024: Meaning of “gilt-edged securities”


In this Act “gilt-edged securities” means any securities which—
(a) are gilt-edged securities for the purposes of TCGA 1992 (see Schedule 9 to that Act), or
(b) will be such securities on the making of an order under paragraph 1 of that Schedule, if the making of the order is anticipated in the prospectus under which the securities were issued.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/1024 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-1024
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.