401 Gilt strips
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Other gilt-edged securities]

401  Gilt strips

(1)     This section applies if a loan relationship is represented by—

(a)     a strip of a gilt-edged security, or

(b)     any other gilt-edged security.

(2)     Subsections (3) and (4) apply if a person exchanges a gilt-edged security for strips of that security.

(3)     The security is treated as having

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