C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 2F1Meaning of “relevant investment” for purposes of section 876
Annotations:
Amendments (Textual)
F1
Pt. 15 Ch. 2 heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 4
F2Investments which are not relevant investments
Annotations:
Amendments (Textual)
F2
Word in s. 863 cross-heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 13
865Qualifying certificates of deposit
An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker F3... 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)