[39 Dormant assets]
Finance Act 2008 (2008 c 9) | Legislation

[39  Dormant assets]

[(1)     The Commissioners for Her Majesty's Revenue and Customs may by regulations—

(a)     modify Chapters 2 and 3 of Part 15 of ITA 2007 (deduction of income tax on interest payments at source) in relation to interest paid or credited in respect of a relevant dormant asset, and

(b)     provide that, for the purposes of Chapter 2 of Part 4 of ITTOIA 2005 (charge to income tax on interest), such interest

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