Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 13 U.K. Accrued income profits

Unrealised interest received by transferee after transfer within Chapter 2 of Part 12 U.K.

128 U.K. If the transfer of securities within section 681(1)(a) occurred before 19 March 1986, section 681(1) has effect with the omission of paragraph (b).