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Legislation
Income Tax Act 2007

Crossheading Investments which are not relevant investments

  • Section 863 General client account deposits
  • Section 864 Qualifying uncertificated eligible debt security units
  • Section 865 Qualifying certificates of deposit
  • Section 866 Qualifying time deposits
  • Section 867 Lloyd's premium trust funds
  • Section 868 Investments held outside the United Kingdom
  • Section 869 Sale and repurchase of securities
  • Section 870 Other investments
  1. Investments which are not relevant investments
  2. Qualifying certificates of deposit

Section 865 | Qualifying certificates of deposit

From legislation.gov.uk

An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker ... has issued a qualifying certificate of deposit (see section 985).

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