# Income Tax Act 2007, Section 626: Transfers of variable rate securities


(1) Sections 623 and 624 do not apply to transfers of variable rate securities.
(2) Such transfers are not treated as transfers with accrued interest or transfers without accrued interest.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/626 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-626
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.