OpenLegislation

Regulation 4 Income Tax Act 2007I1

United Kingdom

In section 886 of the Income Tax Act 2007 M1 (interest paid by recognised clearing houses etc.), in subsection (3), in the definition of “relevant entity”, omit paragraphs (c) and (f).

Annotations

Marginal citations

M1

2007 c. 3. Section 886 was amended by the Finance Act 2007 (c. 11), paragraph 24 of Schedule 14, and by S.I. 2013/504 and 2017/1064.

Commencement

I1

Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(4)