660 Transfers with unrealised interest: interest in default
Income Tax Act 2007 (2007 c 3) | Legislation

660  Transfers with unrealised interest: interest in default

(1)     This section applies if—

(a)     securities are transferred with unrealised interest,

(b)     there has been a failure to pay interest due on the securities transferred, and

(c)     as a result of the failure, on the day of

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