Finance Act 1995 (c. 4)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Interest U.K.

F1 86 Deduction of tax from interest on deposits. U.K.

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Textual Amendments

F1 S. 86 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F2 87 Interest payments deemed to be distributions. U.K.

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Textual Amendments

F2 S. 87 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)