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Trustee Savings Banks Act 1985
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- UK Public General Acts
- 1985 c. 58
- SCHEDULE 2
- Deduction of tax from...
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Deduction of tax from certain loan interest
7(1)In paragraph 14(1) of Schedule 7 to the [1982 c. 39.] Finance Act 1982, for paragraph (f) (trustee savings banks to be qualifying lenders for purposes of section 26 of that Act) there shall be substituted with effect from the vesting day—
“(f)any company to which property and rights belonging to a trustee savings bank were transferred by section 3 of the Trustee Savings Banks Act 1985 ;”.
(2)Section 26 of the Act of 1982 (deduction of tax from certain loan interest) shall have effect, on and after the vesting day, in relation to any loans made by an existing bank, as if the bank and its successor were a single qualifying lender.
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