[56A Disposal or exercise of rights in pursuance of deposits]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

[56A  Disposal or exercise of rights in pursuance of deposits]

[(1)     This section applies where there is an arrangement under which—

(a)     there is a right to receive an amount (with or without interest) in pursuance of a deposit of money,

(b)     when the right comes into existence there is no certificate of deposit

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