Commentary on Sections Overview Chapter 2: Accrued income profits and losses Section 669: Relief for unremittable transfer proceeds: section 630 profits
1986.This section provides the same relief as section 668 but in respect of section 630 profits (cases where the settlement day is outside the interest period). It is based on section 723 of ICTA.
1987.See also Change 101, Change 103 and Change 105 in Annex 1.