OpenLegislation

Chapter 8 Profits from deeply discounted securitiesC1

United Kingdom

  1. Charge to tax under Chapter 8
  2. Deeply discounted securities
  3. Disposals
  4. Calculating profits
  5. Special rules for strips of government securities
  6. Special rules for corporate strips
  7. Special rules for listed securities held since 26th March 2003
  8. Trustees
  9. Miscellaneous and supplementary

Annotations

Modifications

C1

Pt. 4 Ch. 8 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 406(4), 1329(1) (with Sch. 2 Pts. 1, 2)