Statute
Section 870 — Income Tax Act 2007: Other investments
Text of the provision Official document
Other investments 870 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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