10 Rule 2: accrued income profits
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

10  Rule 2: accrued income profits

(1)     Subsection (2) applies if—

(a)     a person is treated under section 628(5) of ITA 2007 as making accrued income profits in an interest period,

(b)     the person would, were the person to become entitled in the relevant tax year to any interest on the securities concerned, be liable in respect

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