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Finance (No. 2) Act 1992
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4In section 481 of that Act (definition of relevant deposit etc.) the following subsection shall be inserted after subsection (5)—
“(5A)In a case where—
(a)there is an arrangement falling within section 56A,
(b)the deposit is with a deposit-taker,
(c)no certificate of deposit, as defined in section 56(5), has been issued in respect of the right at the time the interest mentioned in section 480A or 480C is paid, and
(d)the conditions set out in paragraphs (a) and (b) in the definition of “qualifying certificate of deposit” in section 482(6) apply,
the deposit is not a relevant deposit.”
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