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Income Tax Act 2007

Changes over time for: Section 673

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673Meaning of “interest period”U.K.
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(1)The general rule is that for the purposes of this Chapter—

(a)the first interest period of securities of any kind begins with the day after that on which those securities are first issued and ends with the first interest payment day or, if it is earlier, the expiry of 12 months, and

(b)any other interest period of those securities begins with the day after the last day of their previous interest period and ends with the next interest payment day or, if it is earlier, the expiry of 12 months.

(2)Subsection (1) is subject to subsections (3) and (4).

(3)The last interest period of securities of any kind ends with the last interest payment day for those securities, unless subsection (4) applies.

(4)An interest period of securities of any kind in which either of the events specified in subsection (5) occurs is treated as ending on the day on which it would have ended apart from that event.

(5)The events are—

(a)a conversion of those securities, and

(b)if those securities are gilt-edged securities, the exchange of those securities for strips of those securities.

(6)In this section “strip” has the meaning given by section 444 of ITTOIA 2005.

(7)See also section 667(5) (construction of reference to “interest period” in section 667(2)).

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