Introduction Overview Chapter 2: Matters which are distributions Section 1015: Meaning of “special securities”
3007.This section defines “special securities” for the purpose of paragraph F in clause 1000. It is based on, and covers, the various circumstances that are set out in section 209(2)(e) of ICTA.
3008.There are five sets of circumstances listed, corresponding as follows to the provisions in section 209(2)(e) of ICTA: