986 Meaning of “qualifying uncertificated eligible debt security unit”
Income Tax Act 2007 (2007 c 3) | Legislation

986  Meaning of “qualifying uncertificated eligible debt security unit”

(1)     In this Part “qualifying uncertificated eligible debt security unit” means an uncertificated eligible debt security unit under which—

(a)     the amount payable is at least £50,000, exclusive of interest, and

(b)     that amount is payable at a

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