- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/07/1992)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance (No. 2) Act 1992
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1992 c. 48
- SCHEDULE 8
- Building societies
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Building societies
Version Superseded: 06/04/2007
Alternative versions:
- 16/07/1992- Amendment
- 16/07/1992
Point in time - 06/04/2007- Amendment
Status:
Point in time view as at 16/07/1992.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 1992, Cross Heading: Building societies.
Changes to Legislation
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Building societiesU.K.
2(1)Section 349 of that Act (payments not out of taxed profits etc.) shall be amended as follows.U.K.
(2)In subsection (3A) (dividend or interest paid in respect of building society security) in paragraph (a) after “qualifying certificate of deposit" there shall be inserted “ and other than a qualifying deposit right ”.
(3)In subsection (4) the following definition shall be inserted after the definition of “qualifying certificate of deposit"—
““qualifying deposit right” means a right to receive an amount (with or without interest) in pursuance of a deposit of money, where—
(a)the right subsists under an arrangement falling within section 56A,
(b)no certificate of deposit, as defined in section 56(5), has been issued in respect of the right at the time the dividend or interest concerned is paid, and
(c)the conditions set out in paragraphs (a) and (b) in the definition of “qualifying certificate of deposit" apply; and”.
3(1)Section 477A of that Act (regulations for deduction of tax) shall be amended as follows.U.K.
(2)In subsections (1A) and (3A) (quoted securities) after “qualifying certificate of deposit" there shall be inserted “ and other than a qualifying deposit right ”.
(3)In subsection (10) after “and" there shall be inserted—
““qualifying deposit right” has the meaning given by section 349(4), reading “paid" as “paid or credited", and”.
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