621 Transferors and transferees
Income Tax Act 2007 (2007 c 3) | Legislation

621  Transferors and transferees

(1)     In this Chapter “transferor” and “transferee” are to be read in accordance with section 620 (but this is subject to subsections (2) to (4)).

(2)     In the case of a conversion of securities within section 620(1)(b)—

(a)     the person who was entitled

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