Chwilio Deddfwriaeth

Chwiliad Uwch

Income and Corporation Taxes Act 1988

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

7(1)Deposits with an institution authorised under the [1987 c. 22.] Banking Act 1987 in respect of which interest is payable at a commercial rate.

(2)A deposit mentioned in sub-paragraph (1) above is not a qualifying investment if it is made as part of an arrangement under which a loan is made by the authorised institution to some other person.

Yn ôl i’r brig

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