662 New securities issued with extra return: special rules about payments
Income Tax Act 2007 (2007 c 3) | Legislation

662  New securities issued with extra return: special rules about payments

(1)     In the case of a transfer treated as made under section 649 (new securities issued with extra return), the amount of the payment treated as made under section 632(1) (payment on transfer with accrued interest) is not determined under section 632(2) to (5).

(2)     Instead, that

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