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Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Section 380A
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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 380A.
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[F1380AFSCS payments representing interestU.K.
This section has no associated Explanatory Notes
(1)Any payment representing interest which is made under the FSCS is treated as interest for the purposes of this Act.
(2)“Payment representing interest” means a payment calculated in the same way as interest which would have been paid to the recipient but for the circumstances giving rise to the making of payments under the FSCS.
(3)Where a payment representing interest is made net of an amount equal to a sum representing income tax that would have been deducted on the payment of interest, the amount treated as interest by this section is the aggregate of the payment representing interest and that sum.
(4)This section applies to payments made under the FSCS whether or not they are made (in whole or in part) on behalf of the Treasury or any other person.
(5)In this section “the FSCS” means the Financial Services Compensation Scheme (established under Part 15 of the Financial Services and Markets Act 2000).]
Textual Amendments
F1S. 380A inserted (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2009 (c. 10), s. 33(3)
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