Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 986
Meaning of "qualifying uncertificated eligible debt security unit"
Section 986 defines what counts as a "qualifying uncertificated eligible debt security unit", which is relevant because interest paid on such instruments by deposit-takers or building societies can be paid gross (without deduction of tax).
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.