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Finance Act 1975

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This is the original version (as it was originally enacted).

5(1)Where the person beneficially entitled to the rights conferred by any of the following, namely—

(a)war savings certificates;

(b)national savings certificates (including Ulster savings certificates) ;

(c)premium savings bonds ;

(d)deposits with the National Savings Bank or with a trustee savings bank;

(e)deposits with a savings bank with respect to which a certificate of the Treasury under section 414 of the Taxes Act is in force;

(f)any certified contractual savings scheme within the meaning of section 415 of the Taxes Act;

is domiciled in the Channel Islands or the Isle of Man the rights are excluded property.

(2)Section 45 of this Act does not apply for the purposes of this paragraph.

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