[42B Certain mortgage arrangements not within section 42]
Finance Act 1930 (1930 c 28) | Legislation

[42B  Certain mortgage arrangements not within section 42]

[(1)     Arrangements entered into by a company which, apart from this section, would be arrangements of the kind mentioned in section 42(2) are not to be treated as such arrangements if and so long as—

(a)     the arrangements are a mortgage, secured by way of shares or securities

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