756 Which securities and loans are foreign currency ones for section 755
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

756  Which securities and loans are foreign currency ones for section 755

(1)     For the purposes of section 755, a security or loan is a foreign currency one if under its terms the currency to be used for repayment is not sterling.

(2)     Subsection (1) is subject to the following qualifications.

(3)     A security issued before 6th April

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