Direct Tax Acts, Finance Act 2013
55 Taxation of strips of securities
FA97 s33; FA01 s77 and Sch2
(1) In this section -
“chargeable period” has the same meaning as in section 321(2);
“market value” shall be construed in accordan...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.