Finance Act 2012 (c. 14)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 2 U.K. Income tax: general

Other provisions U.K.

18 Qualifying time deposits U.K.

(1) In section 866 of ITA 2007 (qualifying time deposits), in subsection (1), after “deposit” insert “ made before 6 April 2012 ”.

(2) The amendment made by this section is treated as having come into force on 6 April 2012.