E1.1520 Small holdings of securities
The exclusions described in this article apply only to the persons concerned and not to the other parties to the transactions.
Individuals
- Ìý
•ÌýÌýÌýÌý An individual is excluded from the accrued income scheme in respect of an acquisition or disposal of securities (whether with or without accrued interest) if on any day in the tax year in which the interest period ends or in the previous tax year the nominal value of all securities they hold does not exceed
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