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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 39
- PART 7
- Tax reserve certificates
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Tax reserve certificatesU.K.
53(1)The following provisions are repealed—U.K.
(a)section 750 of ITTOIA 2005 (interest from tax reserve certificates);
(b)section 1283 of CTA 2009 (interest from tax reserve certificates).
(2)In consequence of the provision made by sub-paragraph (1), in section 369 of ITTOIA 2005 (charge to tax on interest), in subsection (3)(e), omit “tax reserve certificates,”.
(3)The repeals made by sub-paragraphs (1)(a) and (2) have effect in relation to tax reserve certificates redeemed on or after 6 April 2013.
(4)The repeal made by sub-paragraph (1)(b) has effect in relation to tax reserve certificates redeemed on or after 1 April 2013.
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