# Income Tax Act 2007, Section 870: Other investments

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

(1) An investment with a deposit-taker is not a relevant investment if—
(a) it is a loan made by a deposit-taker in the ordinary course of its business or activities,
(b) it is a debt on a security which is listed on a recognised stock exchange, or
(c) it is a debt on a debenture issued by the deposit-taker (see section 1022).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/870 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-870
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.