There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 125.
125(1)Section 655 applies only if—U.K.
(a)in the case of overseas securities, the agreement to sell the securities mentioned in section 654(2) is entered into after 5 November 1996, and
(b)in any other case, the agreement to sell the securities so mentioned is entered into after 30 April 1995.
(2)In sub-paragraph (1) “overseas securities” has the same meaning as in Part 11 (see section 567).
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