755 Interest on foreign currency securities etc owned by non-UK residents
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

755  Interest on foreign currency securities etc owned by non-UK residents

(1)     This section applies to interest on—

(a)     such foreign currency securities issued by a local authority or a statutory corporation as the Treasury direct, and

(b)     such foreign currency loans made to a statutory corporation as the Treasury direct.

(2)     No liability to income

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