Chapter IV BUILDING SOCIETIES, BANKS, SAVINGS BANKS, INDUSTRIAL AND PROVIDENT SOCIETIES AND OTHERS

United Kingdom

1. 476Building societies: regulations for payment of tax.
2. 477Investments becoming or ceasing to be relevant building society investments.
3. 477ABuilding societies: loan relationships.
4. 477BBuilding societies: incidental costs of issuing qualifying shares.
5. 478Building societies: time for payment of tax.
6. 479Interest paid on deposits with banks etc.
7. 480Deposits becoming or ceasing to be composite rate deposits.
8. 480ARelevant deposits: deduction of tax from interest payments.
9. 480BRelevant deposits: exception from section 480A.
10. 480CRelevant deposits: computation of tax on interest.
11. 481“Deposit-taker”, “deposit” and “relevant deposit”.
12. 482Supplementary provisions.
13. 482AAudit powers in relation to non-residents.
14. 483Determination of reduced rate for building societies and composite rate for banks etc.
15. 484Savings banks: exemption from tax.
16. 485Savings banks: supplemental.
17. 486Industrial and provident societies and co-operative associations.
18. 487Credit unions.
19. 488Co-operative housing associations.
20. 489Self-build societies.
21. 490Companies carrying on a mutual business or not carrying on a business.
22. 491Distribution of assets of body corporate carrying on mutual business.