715 Interest from FOTRA securities held on trust
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

715  Interest from FOTRA securities held on trust

(1)     This section applies if—

(a)     a FOTRA security is held on trust, and

(b)     apart from this section, interest payable on the security would not be exempt from income tax under section 714 because of the security not being in the

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