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Finance (No. 2) Act 1992
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- UK Public General Acts
- 1992 c. 48
- SCHEDULE 8
- Accrued income scheme
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Accrued income scheme
5In section 710 of that Act (definitions for purposes of accrued income scheme) in subsection (3) (securities not to include certain items) the following paragraph shall be inserted after paragraph (d)—
“(da)any security which fulfils the following conditions, namely, it is a right to receive an amount (with or without interest) in pursuance of a deposit of money, it subsists under an arrangement falling within section 56A, and no certificate of deposit (as defined in section 56(5)) has been issued in respect of it at the time of the transfer concerned;”.
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