Income Tax Act 2007

864Qualifying uncertificated eligible debt security unitsU.K.
This adran has no associated Nodiadau Esboniadol

An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker F1... has issued a qualifying uncertificated eligible debt security unit (see section 986).

Textual Amendments

F1Words in s. 864 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 14