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Corporation Tax Act 2009
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Changes over time for: Section 1281
Alternative versions:
- 01/04/2009- Amendment
- 01/01/2010
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Point in time view as at 01/01/2010.
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Corporation Tax Act 2009, Section 1281 is up to date with all changes known to be in force on or before 27 December 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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1281Income from savings certificatesU.K.
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Nodiadau Esboniadol
(1)No liability to corporation tax arises in respect of income from authorised savings certificates.
(2)A savings certificate is authorised so far as its acquisition was not prohibited by regulations made by the Treasury limiting a person's holding.
(3)In this section “savings certificates” means—
(a)savings certificates issued under—
(i)section 12 of the National Loans Act 1968 (c. 13) (power of Treasury to borrow),
(ii)section 7 of the National Debt Act 1958 (c. 6) (power of Treasury to issue national savings certificates), or
(iii)section 59 of FA 1920 (power to borrow on national savings certificates),
(b)war savings certificates, as defined in section 9(3) of the National Debt Act 1972 (c. 65), or
(c)savings certificates issued under any enactment forming part of the law of Northern Ireland and corresponding to section 12 of the National Loans Act 1968.
(4)But subsection (3)(c) does not include Ulster Savings Certificates (for which there are special rules in section 1282).
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