Revenue Note for Guidance

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Revenue Note for Guidance

898K Special arrangements for certain securities

Section 898K is a technical section, which implemented Article 15 of the Directive providing for the grand fathering of certain securities.

It provided that these securities, as defined in the Directive, did not come within the definition of “interest”. This section ceased to apply from 31 December 2011.

Relevant Date: Finance Act 2019