437 Transactions which are disposals
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Disposals

437  Transactions which are disposals

(1)     References in this Chapter to the disposal of a deeply discounted security are—

(a)     to its redemption,

(b)     to its transfer by sale, exchange, gift or otherwise, including a transfer treated as made by subsection (3), and

(c)     so far as not covered by paragraph (a) or (b),

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