There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Paragraph 93.
93(1)This paragraph applies if—U.K.
(a)a right falling within the definition of “uncertificated right” in section 552(2) is a right under an arrangement made on or before 16th July 1992, and
(b)the right to call for the issue of a certificate of deposit (as defined in that section) is a right under that arrangement.
(2)Chapter 11 of Part 4 (transactions in deposits) applies with the omission of section 552(1)(c) and (d)(i).
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