714 Exemption of profits from FOTRA securities
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

714  Exemption of profits from FOTRA securities

(1)     No liability to income tax arises in respect of profits from a FOTRA security if conditions A and B are met.

(2)     Subsection (1) is subject to subsection (5).

(3)     Condition

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