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Income Tax Act 2007
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987Meaning of “quoted Eurobond”
This section has no associated Explanatory Notes
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.
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