713 Introduction: securities free of tax to residents abroad (“FOTRA securities”)

Chapter 6
Income from FOTRA Securities

713  Introduction: securities free of tax to residents abroad (“FOTRA securities”)

(1)     This Chapter provides for exemptions from income tax in respect of FOTRA securities.

(2)     In this Chapter “FOTRA security” means—

(a)     a security issued with a condition about exemption from taxation authorised by section 22 of

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