- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (29/07/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Changes over time for: Section 46
Version Superseded: 06/04/2005
Alternative versions:
- 01/02/1991- Amendment
- 29/07/2004
Point in time - 06/04/2005- Amendment
- 01/04/2009- Amendment
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Point in time view as at 29/07/2004. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 46 is up to date with all changes known to be in force on or before 18 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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46 Savings certificates and tax reserve certificates. U.K.
(1)M1Subject to subsections (3) to (6) below, income arising from savings certificates shall not be liable to tax.
(2)M2Tax shall not be chargeable in respect of the interest on tax reserve certificates issued by the Treasury.
(3)M3Subsection (1) above does not apply to any savings certificates which are purchased by or on behalf of a person in excess of the amount which a person is for the time being authorised to purchase under regulations made by the Treasury or, as respects Ulster Savings Certificates, by the Department of Finance and Personnel.
(4)Subsection (1) above does not apply to Ulster Savings Certificates unless—
(a)the holder is resident and ordinarily resident in Northern Ireland when the certificates are repaid; or
(b)the certificates were purchased by him and he was so resident and ordinarily resident when they were purchased.
(5)A claim under this section in respect of Ulster Savings Certificates shall be made to the Board.
(6)In this section “sa00vings certificates” means savings certificates issued under section 12 of the M4National Loans Act 1968 or section 7 of the M5National Debt Act 1958 or Section 59 of the M6Finance Act 1920 and any war savings certificates as defined in section 9(3) of the M7National Debt Act 1972, together with any savings certificates issued under any corresponding enactment forming part of the law of Northern Ireland.
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