xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part 15U.K.Deduction of income tax at source

Modifications etc. (not altering text)

C1Pt. 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)

Chapter 19U.K.General

InterpretationU.K.

983Meaning of “deposit”U.K.

In this Chapter “deposit” means a sum of money paid on terms which mean that it will be repaid (with or without interest)—

(a)on demand, or

(b)at a time or in circumstances agreed by or on behalf of the person who pays it and the person who receives it.