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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.

Interest
Deduction of tax from interest on deposits.

Section 86 | Deduction of tax from interest on deposits.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 86 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)