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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
Interest payments deemed to be distributions.

Section 87 | Interest payments deemed to be distributions.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 87 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)