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 (Trading and Other Income) Act 2005 section 452
Power to modify this Chapter for strips
Section 452 gives the Treasury the power to make regulations adapting the rules in this Chapter so that they apply appropriately to strips of government securities.
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.