{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-452B",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-452B.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/452B",
  "kind": "section",
  "number": "452B",
  "heading": "Meaning of “interest-bearing corporate security” in Chapter 8",
  "text": "(1) In this Chapter “interest-bearing corporate security” means any interest-bearing security other than—\n(a) a security issued by the government of a territory, or\n(b) a share in a company.\n(2) In this section “interest-bearing security” includes any loan stock or similar security.\n(3) Section 452D(4)(a) gives an extended meaning to references to converting an interest-bearing corporate security into corporate strips (and related expressions).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 452A-452G and preceding cross-heading inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(8)(10)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 452A-452G and preceding cross-heading inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(8)(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/452B",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}