681 Unrealised interest received by transferee after transfer
Income Tax Act 2007 (2007 c 3) | Legislation

681  Unrealised interest received by transferee after transfer

(1)     This section applies if—

(a)     securities are transferred with unrealised interest,

(b)     the transferee is not an excluded transferee in relation to the transfer for the purposes of Chapter 2 (see sections 638 to 647),

(c)     the transferee receives some or all of the unrealised interest, and

(d)

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