Income Tax Act 2007 s 1024

s 1024 Meaning of “gilt-edged securities”

In this Act “ gilt-edged securities ” means any securities which— (a) are gilt-edged securities for the purposes of TCGA 1992 (see Schedule 9 to that Act), or (b) will be such securities on the making of an order under paragraph 1 of that Schedule, if the making of the order is anticipated in the prospectus under which the securities were issued.

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