[809FZI Hedging: interest rates]
Income Tax Act 2007 (2007 c 3) | Legislation

[809FZI  Hedging: interest rates]

[(1)     This section applies where an investment scheme has a hedging relationship between—

(a)     an interest rate contract, and

(b)     a qualifying investment held for the purposes of the fund.

(2)     An investment scheme has a hedging relationship between an interest rate contract and a qualifying investment if or to the

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