[F151AA Commencement of direction under section 50 or 51.U.K.
A direction under section 50 or 51 that any security shall be deemed to have been issued subject to the condition that the interest thereon shall be paid without deduction of tax may provide that the direction is to have effect in relation only to payments of interest made on or after such date as may be specified in the direction.]
Textual Amendments
F1S. 51AA inserted (29.4.1996) by Finance Act 1996 (c. 8), s. 155