Statute
Section 983 — Income Tax Act 2007: Meaning of “deposit”
Text of the provision Official document
Meaning of “deposit” 983 In this Chapter “ deposit ” means a sum of money paid on terms which mean that it will be repaid (with or without interest)—
a on demand, or b at a time or in circumstances agreed by or on behalf of the person who pays it and the person who receives it.
Official source: legislation.gov.uk
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