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The Income Tax Act 2007 (Amendment) (No. 2) Order 2007
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Amendments to the Income Tax Act 2007
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4.—(1) The Income Tax Act 2007 is amended as follows.
(2) In section 620(1) (transactions which are transfers: general) for paragraph (c) substitute—
“(c)to the redemption of variable rate securities in any case where there has been a transfer of the securities at any time before redemption, or”.
(3) In paragraph 75(2) of Schedule 2 (transitionals and savings), in the substituted section 294(4), for “qualifying 90% company” substitute “qualifying 90% subsidiary of the relevant company”.
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