665 Foreign currency securities: unrealised interest payable in foreign currency
Income Tax Act 2007 (2007 c 3) | Legislation

665  Foreign currency securities: unrealised interest payable in foreign currency

(1)     This section applies if unrealised interest is payable in a currency other than sterling (“a foreign currency”).

(2)     For the purposes of section 631(1) (amount of accrued income profits where settlement day outside

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