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Trustee Savings Banks Act 1985

Changes over time for: Cross Heading: Interpretation

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InterpretationU.K.

9(1)In this Schedule—U.K.

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

  • “further successor”, in relation to the successor to an existing bank, means any body to which the bank’s business, or any part of that business, is transferred after having been assumed by the successor;

  • “the Taxes Act” means the Income and Corporation Taxes Act [F21988];

  • “trading stock investment” means any investment on the disposal of which any gain or loss accruing would be treated as a trading profit or, as the case may be, loss for the purposes of Case I of Schedule D; and

  • “transferee” and “transferor”, in relation to any transfer of property, rights, liabilities or obligations effected by section 3 above, means respectively the person to whom and the person from whom they are so transferred.[ “ F3the 1992 Act” means the Taxation of Chargeable Gains Act 1992;]

(2)Paragraph 1 above shall be construed as one with the provisions mentioned there and the other provisions of this Schedule shall be construed, so far as they relate to corporation tax, as one with the Corporation Tax Acts and, so far as they relate to capital gains tax, as one with the [F41992 Act].

Textual Amendments

F3Words added at the end of Sch. 2 para. 9(1) (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 10(4)(a) (with ss. 60, 101(1), 201(3))

F4Words in Sch. 2 para. 9(2) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 10(4)(b) (with ss. 60, 101(1), 201(3))

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