Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 20 U.K. [F1 CHARITABLE COMPANIES]: QUALIFYING INVESTMENTS AND LOANS M1

Textual Amendments

F1 Words in Sch. 20 heading substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(5) (with Sch. 2)

Marginal Citations

M1 Source—1986 c. 60 Sch. 7 Pts. II—IV.

PART I U.K. QUALIFYING INVESTMENTS

8 Certificates of deposit as defined in [F2 section 56(5)].

Textual Amendments

F2 Words in Sch. 20 para. 8 substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 237(2) (with Sch. 2)