PART XII SPECIAL CLASSES OF COMPANIES AND BUSINESSES
CHAPTER IV BUILDING SOCIETIES, BANKS, SAVINGS BANKS, INDUSTRIAL AND PROVIDENT SOCIETIES AND OTHERS
476 Building societies: regulations for payment of tax.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
477 Investments becoming or ceasing to be relevant building society investments.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4477A Building societies: F3loan relationships.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26477B Building societies: incidental costs of issuing qualifying shares.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
478 Building societies: time for payment of tax.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
479 Interest paid on deposits with banks etc.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
480 Deposits becoming or ceasing to be composite rate deposits.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9480A Relevant deposits: deduction of tax from interest payments.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11480B Relevant deposits: exception from section 480A.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13480C Relevant deposits: computation of tax on interest.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
481“Deposit-taker”, “deposit” and “relevant deposit”.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
482 Supplementary provisions.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28482A Audit powers in relation to non-residents.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
483 Determination of reduced rate for building societies and composite rate for banks etc.
F171
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F172
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F173
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4
If the order made under section 26 of the Finance Act 1984 in the year 1987-88 is made in pursuance of subsection (4) of that section, that order shall, notwithstanding that that subsection is not re-enacted by this Act, apply for the purposes of sections 476 and 479 for the year 1988-89.
F175
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484 Savings banks: exemption from tax.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
485 Savings banks: supplemental.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
486 Industrial and provident societies and co-operative associations.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
487 Credit unions.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
488 Co-operative housing associations.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
489 Self-build societies.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
490 Companies carrying on a mutual business or not carrying on a business.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
491 Distribution of assets of body corporate carrying on mutual business.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .