C1Part 15Deduction of income tax at source

Annotations:
Modifications etc. (not altering text)
C1

Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

C1Chapter 19General

Interpretation

987Meaning of “quoted Eurobond”

F41

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 F1or admitted to trading on a multilateral trading facility operated by F5a regulated recognised stock exchange, and

c

carries a right to interest.

F22

For the purposes of this section—

a

“regulated recognised stock exchange” means a recognised stock exchange that is regulated in the United Kingdom, the European Economic Area or Gibraltar, and

b

“multilateral trading facility” means—

i

a UK multilateral trading facility within the meaning given by Article 2.1(14A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,

ii

an EU multilateral trading facility within the meaning given by Article 2.1(14B) of that Regulation, and

iii

F6a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.

F3...