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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 2
- Part 12
- Transactions in deposits
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Changes over time for: Cross Heading: Transactions in deposits
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- 01/04/2010- Amendment
- 14/03/2012
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Corporation Tax Act 2010, Cross Heading: Transactions in deposits is up to date with all changes known to be in force on or before 20 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Transactions in depositsU.K.
70U.K.The repeal by this Act of section 56(3)(c) of ICTA (exemption from corporation tax for profits and gains arising to charitable company from transactions in deposits) does not affect the application of that provision in relation to the disposal or exercise of—
(a)a right to receive an amount stated in a certificate of deposit (as defined by section 56(5) of ICTA), or interest on such an amount, or
(b)a right under an arrangement of a kind mentioned in section 56A(1) of ICTA,
if the right was in existence before 1 April 1996.
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