Income Tax Act 2007 (c. 3)

Part 17 U.K. Definitions for purposes of Act and final provisions

Definitions for the purposes of Act U.K.

1022 Meaning of “debenture” U.K.

(1) In this Act “debenture” has the meaning given by [F1 section 738 of the Companies Act 2006].

(2) This section does not apply for the purposes of sections 559, 560 and 691.

Textual Amendments

F1 Words in s. 1022(1) substituted (6.4.2008) by Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 41 (with art. 4)