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Finance Act 1980
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- UK Public General Acts
- 1980 c. 48
- SCHEDULE 11
- Taxation under Case I...
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Taxation under Case I of Schedule D
1(1)In section 304(5) of the Taxes Act (meaning of investment company) for the words “but includes any savings bank or other bank for savings ” there shall be substituted the words “but (with the exception of a trustee savings bank as defined in section 95(1) of the Trustee Savings Banks Act 1969) includes any savings bank or other bank for savings ”.
(2)This paragraph applies in relation to any accounting period beginning on or after 21st November 1979 (in this Schedule referred to as “the commencement date ”).
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