Schedule 11 | BUILDING SOCIETIES: MARKETABLE SECURITIES

From legislation.gov.uk

Deduction of income tax

(1)Repealed^F1

(1)Repealed^F2

(2)Repealed^F3

(3)Repealed^F4

Collection

(3)Repealed^F5

(4)Repealed^F6

Information

(1)In section 18 of the Taxes Management Act 1970 (information about interest payments) after subsection (3C) there shall be inserted—

(3D)For the purposes of this section, the payment by a building society of a dividend in respect of a share in the society shall be treated as the payment of interest.

(2)This paragraph shall have effect as regards a case where the payment is made on or after the day on which this Act is passed.

Notes

F1
Sch. 11 para. 1 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F2
Sch. 11 para. 2(1) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
F3
Sch. 11 para. 2(2) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F4
Sch. 11 para. 2(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)
F5
Sch. 11 para. 3 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F6
Sch. 11 para. 4 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)