# Income Tax Act 2007, Section 865: Qualifying certificates of deposit

Extent: E+W+S+N.I.

An investment is not a relevant investment if it is a deposit in respect of which a deposit-taker ... has issued a qualifying certificate of deposit (see section 985).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/865 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-865
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.