Income and Corporation Taxes Act 1988

Treatment of interest earned on cash collateral U.K.

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Textual Amendments

F1 Sch. 5A repealed (with effect in accordance with Sch. 10 para. 7(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 10 para. 1(2), Sch. 18 Pt. 6(10), Note 1; S.I. 1997/991, art. 2

F2 Sch. 5A inserted (with effect in accordance with s. 85(3) of the amending Act) by Finance Act 1995 (c. 4), s. 85(2), Sch. 19