Related Commentary  Related HMRC Manuals

713(1)  This Chapter provides for exemptions from income tax in respect of FOTRA securities.

713(2)  In this Chapter “FOTRA security”  means–

(a)a security issued with a condition about exemption from taxation authorised by section 22 of F(No. 2)A 1931,

(b)a gilt-edged security which was issued before 6th April 1998 and without any such condition (other than 3½% War Loan 1952 Or After), or

(c)3½% War Loan 1952 Or After.

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