2Section 564S of ITA 2007 (treatment of bond-holder and bond-issuer) applies for the purposes of any enactment about stamp duty land tax as it applies for the purposes of the Income Tax Acts.
Para. 2 substituted by TIOPA 2010, s. 374 and Sch. 8, para. 229(3), with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years, and for petroleum revenue tax purposes for chargeable periods beginning on or after 1 July 2010.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.