Income Tax (Trading and Other Income) Act 2005 (c. 5)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings etc.

Part 7 U.K. Savings and investment income: gains from contracts for life insurance etc. (personal portfolio bonds)

Other definitions U.K.

128 (1) In this Part of this Schedule “security” has the same meaning as in section 132(3)(b) of TCGA 1992. U.K.

(2) Any references in this Part of this Schedule to shares or securities include a reference to any option, warrant or other right to acquire shares or securities.

(3) In sub-paragraph (3) “warrant” has the same meaning as in paragraph 14 of Schedule 2 to FISMA 2000.