628 Making accrued income profits and losses: general rule
Income Tax Act 2007 (2007 c 3) | Legislation

Calculating accrued income profits and losses

628  Making accrued income profits and losses: general rule

(1)     This section sets out the general rule for determining whether a person is treated as making accrued income profits or accrued income losses where securities are transferred by or to the person.

(2)     This section does not apply in a case where section 630 applies.

(3)     A separate calculation is to be made for each kind

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