845 Extra return to be treated as interest etc
Income Tax Act 2007 (2007 c 3) | Legislation

845  Extra return to be treated as interest etc

(1)     This section applies if—

(a)     securities (“old securities”) of a particular kind are issued by way of an original issue of securities of that kind,

(b)     on a later occasion securities (“new securities”) of the same kind are issued,

(c)     a sum (“the extra return”) is

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