661 Successive transfers with unrealised interest in default
Income Tax Act 2007 (2007 c 3) | Legislation

661  Successive transfers with unrealised interest in default

(1)     The amount taken as the unrealised interest value for the purposes of section 660(2) or (3) is reduced if the person (“T”) who makes the transfer referred to in section 660(1) also acquired the securities

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