693 Income from Ulster Savings Certificates
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

693  Income from Ulster Savings Certificates

(1)     No liability to income tax arises in respect of income from authorised Ulster Savings Certificates if condition A, B or C is met.

(2)     Condition A is that—

(a)     the holder purchased them, and

(b)

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