627 Meaning of “variable rate securities”
Income Tax Act 2007 (2007 c 3) | Legislation

627  Meaning of “variable rate securities”

(1)     For the purposes of this Chapter securities are “variable rate securities” unless their terms of issue provide that throughout the period from issue to redemption (whenever redemption might occur) they are to carry interest at a rate which falls into one, and one only, of the categories

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