# Income Tax (Trading and Other Income) Act 2005, Paragraph 93


(1) This paragraph applies if—
(a) a right falling within the definition of “uncertificated right” in section 552(2) is a right under an arrangement made on or before 16th July 1992, and
(b) the right to call for the issue of a certificate of deposit (as defined in that section) is a right under that arrangement.
(2) Chapter 11 of Part 4 (transactions in deposits) applies with the omission of section 552(1)(c) and (d)(i).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/93 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.