Income Tax Act 2007 (c. 3)

Part 15 U.K. Deduction of income tax at source

Chapter 19 U.K. General

Interpretation U.K.

987 Meaning of “quoted Eurobond” U.K.

In this Part “quoted Eurobond” means a security, including a share (in particular any permanent interest bearing share as defined in section 117 of TCGA 1992), that—

(a) is issued by a company,

(b) is listed on a recognised stock exchange, and

(c) carries a right to interest.