1280 Section 1279: supplementary provision
Corporation Tax Act 2009 (2009 c 4) | Legislation

1280  Section 1279: supplementary provision

(1)     In this section and section 1279 “FOTRA security” means—

(a)     a security issued with a condition about exemption from taxation authorised by section 22 of F(No 2)A 1931,

(b)     a gilt-edged security which was issued before 6th April 1998 and without any such condition (other than 3½% War Loan 1952 Or After), or

(c)     3½% War Loan

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