Point in time view as at 15/09/2016.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 857.
(1)A deposit-taker F1... must treat every investment with it as a relevant investment unless satisfied that the investment is not a relevant investment.
(2)If a deposit-taker F1... is satisfied that an investment is not a relevant investment, it may continue to treat the investment as not being a relevant investment until subsection (3) applies.
(3)This subsection applies when the deposit-taker F1... has information which can reasonably be taken to indicate that the investment is or may be a relevant investment.
Textual Amendments
F1Words in s. 857 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 11
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