[381E Exception for returns from certain shares]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[381E  Exception for returns from certain shares]

[(1)     This Chapter does not apply in relation to an arrangement that produces a return for a person, in relation to an amount, which is economically equivalent to interest where—

(a)     the arrangement involves only excluded shares, and

(b)     no relevant arrangement has been made (by any person) in relation to those excluded shares.

(2)     For

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