559 Securities which are approved charitable investments
Income Tax Act 2007 (2007 c 3) | Legislation

559  Securities which are approved charitable investments

(1)     The investments to which this section applies are investments in securities—

(a)     issued or guaranteed by [Her Majesty's Government in the United Kingdom or by] the government of a member State of the European Union,

(b)     issued or guaranteed by the government or a governmental

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