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Taxation (International and Other Provisions) Act 2010
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- UK Public General Acts
- 2010 c. 8
- SCHEDULE 2
- Part 2
- Paragraph 32
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Changes over time for: Paragraph 32
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- 01/04/2010- Amendment
- 15/09/2016
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 32.
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This section has no associated Explanatory Notes
32U.K.After section 151K insert—
“151LDeposit arrangements
(1)This section applies to arrangements if under them—
(a)a person (“the depositor”) deposits money with a financial institution,
(b)the money, together with money deposited with the institution by other persons, is used by it with a view to producing a profit,
(c)from time to time the institution makes or credits a payment to the depositor out of profit resulting from the use of the money,
(d)the payment is in proportion to the amount deposited by the depositor, and
(e)the payments so made or credited by the institution equate, in substance, to the return on an investment of money at interest.
(2)This section is subject to section 151O (provision not at arm's length: exclusion of arrangements from sections 151J, 151K, this section and sections 151M and 151N).”
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