- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The general rule is that securities are transferred with accrued interest for the purposes of this Chapter if they are transferred with the right to receive interest payable—
(a)in a case where the settlement day is an interest payment day, on the settlement day, and
(b)in any other case, on the first interest payment day after the settlement day.
(2)But, in the case of the transfers specified in subsection (3), subsection (4) applies instead of subsection (1).
(3)The transfers are those treated as made under—
(a)section 620(1)(b) (conversion),
(b)section 650 (trading stock appropriations etc),
(c)section 651 (owner becoming entitled to securities as trustee), and
(d)section 652 (securities ceasing to be held on charitable trusts).
(4)If the person treated as the transferor had the right to receive interest payable as mentioned in subsection (1)(a) or (b), the securities are treated as transferred with accrued interest.
(5)This section is subject to section 626 (transfers of variable rate securities).
(6)See also—
section 648(6) (certain exchanges of strips treated as transfers with accrued interest), and
section 649(4) (issue of new securities with extra return treated as transfer with accrued interest).
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