PART 1Income tax, corporation tax and capital gains tax
CHAPTER 2Income tax: general
Other provisions
18Qualifying time deposits
(1)
In section 866 of ITA 2007 (qualifying time deposits), in subsection (1), after “deposit” insert “
made before 6 April 2012
”
.
(2)
The amendment made by this section is treated as having come into force on 6 April 2012.