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Changes over time for: Section 78
Timeline of Changes
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Version Superseded: 06/04/2007
Status:
Point in time view as at 19/03/1997. This version of this provision has been superseded.
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1997, Section 78.
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78 National Savings Bank interest.U.K.
(1)In section 349(3) of the Taxes Act 1988 (cases where yearly interest may be paid without deduction of tax), after paragraph (b) there shall be inserted the following paragraph—
“(ba)to interest paid on deposits with the National Savings Bank; or”.
(2)This section applies to interest whenever paid (including interest paid before the day on which this Act is passed).
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