C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
C1Chapter 19General
Interpretation
983Meaning of “deposit”
In this Chapter “deposit” means a sum of money paid on terms which mean that it will be repaid (with or without interest)—
a
on demand, or
b
at a time or in circumstances agreed by or on behalf of the person who pays it and the person who receives it.
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)