Point in time view as at 01/04/2008.
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Deduction by deposit-takers: qualifying certificates of deposit.
157(1)This paragraph applies to a certificate of deposit which was issued by a deposit-taker before 13 March 1984 on terms which provide for interest to be payable on the deposit at any time after 5 April 1985 (whether or not interest is payable on it before that date).U.K.
(2)The certificate of deposit is to be treated as a qualifying certificate of deposit for the purposes of section 865.
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