663 Transfers without accrued interest to makers of manufactured payments
Income Tax Act 2007 (2007 c 3) | Legislation

663  Transfers without accrued interest to makers of manufactured payments

(1)     This section applies if—

(a)     the manufactured payments conditions are met (see section 647(2)), and

(b)     the nominal value of the securities subject to the seller's contract is less than that of the

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