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 452B
Meaning of "interest-bearing corporate security" in Chapter 8
Section 452B defines what counts as an "interest-bearing corporate security" for the purposes of Chapter 8, which deals with profits from deeply discounted 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.