# Finance Act 2012, Paragraph 53


(1) The following provisions are repealed—
(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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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.