# The Central Securities Depositories Regulations 2017, Paragraph 12: Income Tax Act 2007


In section 886 of the Income Tax Act 2007 (interest paid by recognised clearing houses etc.)—
(a) in subsection (1)—
(i) in paragraph (a) after “clearing service” insert “ or as a central securities depository ”;
(ii) in paragraph (b) after “service” insert “ or central securities depository ”;
(b) in subsection (2) after “clearing service” insert “ or as a central securities depository ”;
(c) in subsection (3) after paragraph (d) of the definition of “relevant entity” insert—
“(e) a recognised CSD;
(f) an EEA CSD;
(g) a third country CSD.”.

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Source: https://www.legislation.gov.uk/uksi/2017/1064/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/central-securities-depositories-regulations-2017/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.