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Income Tax (Trading and Other Income) Act 2005
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[F1[F2452AApplication of this Chapter to corporate stripsU.K.
This section has no associated Explanatory Notes
(1)All corporate strips are treated as deeply discounted securities for the purposes of this Chapter, whether or not they would otherwise be so.
(2)This Chapter applies to corporate strips subject to the rules in—
(a)section 452F (corporate strips: acquisitions and disposals), and
(b)section 452G (corporate strips: manipulation of acquisition, transfer or redemption payments).]]
Textual Amendments
F1Ss. 452A-452G and preceding cross-heading inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(8)(10)
F2Ss. 452A-452G and preceding cross-heading inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(8)(10)
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