Finance Act 2014

Protected deposits

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8(1)Paragraph 29 (“excluded” equity and liabilities: protected deposits) is amended as follows.

(2)Omit sub-paragraphs (4) to (6).

(3)In sub-paragraph (8) omit “, and sub-paragraphs (4), (5) and (6) so far as relating to a scheme within sub-paragraph (2),”.

(4)In sub-paragraph (9) omit “, and sub-paragraphs (4), (5) and (6) so far as relating to a scheme within sub-paragraph (3),”.

(5)The amendments made by this paragraph have effect for chargeable periods ending on or after 1 January 2015.