Income Tax Act 2007

865Qualifying certificates of depositU.K.
This section has no associated Explanatory Notes

An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker F1... has issued a qualifying certificate of deposit (see section 985).

Textual Amendments

F1Words in s. 865 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. 14