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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2005 - onwards
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739C. Charge to tax.

(1) Notwithstanding anything in the Acts, an investment undertaking shall not be chargeable to tax in respect of relevant profits otherwise than to the extent provided for in this Chapter.

(1A) [deleted]

(2) Notwithstanding Chapter 4 of Part 8, that Chapter shall apply to a deposit (within the meaning of that Chapter) to which an investment undertaking is for the time being entitled as if such deposit were not a relevant deposit within the meaning of that Chapter.

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