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Section 33: FSCS payments representing interest

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax

Chapter 2 of Part 4 of ITTOIA 2005 (interest) is amended as follows.

In section 369(2) (list of provisions extending what is treated as interest for certain purposes), after "bonds)," insert— ." section 380A (FSCS payments representing interest), "

After section 380 insert—

In ITA 2007, after section 979 insert—

The amendments made by this section have effect in relation to payments made on or after 6 October 2008.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.