# Finance Act 2012, Section 18: Qualifying time deposits


(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.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.