# Income Tax Act 2007, Section 672: Meaning of “interest payment day”


(1) In this Chapter “interest payment day”, in relation to securities of any kind, means a day on which interest on those securities is payable.
(2) If a particular payment of interest may be made on one of a number of days, the first of them is the interest payment day.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/672 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-672
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.