Chwilio Deddfwriaeth

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Income Tax (Trading and Other Income) Act 2005

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

432Securities which are not deeply discounted securities
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(1)The following are not deeply discounted securities—

(a)shares in a company,

(b)gilt-edged securities that are not strips,

(c)life assurance policies, and

(d)capital redemption policies.

(2)An excluded indexed security (see section 433) is only a deeply discounted security if treated as such under section 431(5) (acquisition by a person connected with the issuer or holder becoming such a person).

(3)In this section “capital redemption policies” has the same meaning as in Chapter 9 of this Part (see section 473(2)).

(4)See also sections 434 to 436 (rules under which securities issued under the same prospectus on separate occasions may be treated as being, or as not being, deeply discounted securities).

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