153 Meaning of “gilt-edged security” and “strip”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

153  Meaning of “gilt-edged security” and “strip”

(1)     In this Act “gilt-edged security” means a security which—

(a)     is a gilt-edged security for the purposes of TCGA 1992 (see Schedule 9 to that Act), or

(b)     will be such a security on the making of an order under paragraph 1 of Schedule 9 to TCGA 1992, if the

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