Amendment of the Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008
This section has no associated Explanatory Memorandum
3. In regulation 2 (interpretation), in the definition of “certificate” after “non-liability to tax”, insert “on savings income(1)”.
(1)
Savings income is defined for the purposes of the Income Tax Acts in section 18 of the Income Tax Act 2007.