Direct Tax Acts, Finance Act 2022
261B Taxation of specified interestFA07 s34(1)(c); F(No. 2)A08 s26(1)(c); FA18 s16(2)(b)
[(1) In this section “specified interest” means interest arising to a person in respect of a deposit in r...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.