Income Tax Act 2007 (c. 3)

Part 15 Deduction of income tax at source

Chapter 19 General

Interpretation

987 Meaning of “quoted Eurobond”

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.