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