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Legislation

Finance Act 1995

Crossheading Interest

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Section 86 Deduction of tax from interest on deposits.
Section 87 Interest payments deemed to be distributions.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Interest

Crossheading Interest

From legislation.gov.uk

Contents

Section 86 Deduction of tax from interest on deposits.
Section 87 Interest payments deemed to be distributions.