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  2. Red Tax Legislation: Current
  3. INCOME, CORPORATION AND CAPITAL GAINS TAXES
  4. STATUTES - Key Statutes
  5. INCOME AND CORPORATION TAXES ACT 1988
  6. PART XII – SPECIAL CLASSES OF COMPANIES AND BUSINESSES (s. 431)
  7. Chapter IV – Building Societies, Banks, Savings Banks, Industrial and Provident Societies and Others (s. 476)

Chapter IV – Building Societies, Banks, Savings Banks, Industrial and Provident Societies and Others (s. 476)

Contents:

  • 476 Building societies: regulations for payment of tax
  • 477 Investments becoming or ceasing to be relevant building society investments
  • 477A Building societies: regulations for loan relationships
  • 477B Building societies: incidental costs of issuing qualifying shares
  • 478 Building societies: time for payment of tax
  • 479 Interest paid on deposits with banks etc.
  • 480 Deposits becoming or ceasing to be composite rate deposits
  • 480A Relevant deposits: deduction of tax from interest payments
  • 480B Relevant deposits: exception from section 480A
  • 480C Relevant deposits: computation of tax on interest
  • 481 “Deposit-taker”, “deposit” and “relevant deposit”
  • 482 Supplementary provisions
  • 482A Audit powers in relation to non-residents
  • 483 Determination of reduced rate for building societies and composite rate for banks etc.
  • 484 Savings banks: exemption from tax
  • 485 Savings banks: supplemental
  • 486 Industrial and provident societies and co-operative associations
  • 487 Credit unions
  • 488 Co-operative housing associations
  • 489 Self-build societies
  • 490 Companies carrying on a mutual business or not carrying on a business
  • 491 Distribution of assets of body corporate carrying on mutual business

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