C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 2Deduction by deposit-takers and building societies
Other investments which are not relevant investments
865Qualifying certificates of deposit
An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker or building society has issued a qualifying certificate of deposit (see section 985).
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)