Point in time view as at 07/04/2005.
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 374.
(1)This section applies for determining the date on which payments of interest under section 373 are treated as made.
(2)The date on which the payments are treated as made depends on whether a date is specified for any distribution for the distribution period in question by or in accordance with—
(a)the company's instrument of incorporation and its prospectus in issue for the time being (including any supplements), or
(b)in the case of an open-ended investment company which is part of an umbrella company, such parts of those documents of the umbrella company as apply to the open-ended investment company.
(3)If such a date is so specified, the payments are treated as made on that date.
(4)If no such date is so specified, the payments are treated as made on the last day of that period.
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