Income Tax Act 2007 (c. 3)

Part 15 U.K. Deduction of income tax at source

Chapter 2 U.K. Deduction by deposit-takers and building societies

Other investments which are not relevant investments U.K.

865 Qualifying certificates of deposit U.K.

An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker or building society has issued a qualifying certificate of deposit (see section 985).