[756A Interest on certain deposits of victims of National-Socialist persecution]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[756A  Interest on certain deposits of victims of National-Socialist persecution]

[(1)     No liability to income tax arises in respect of interest which is paid—

(a)     to or in respect of a victim of National-Socialist persecution,

(b)     under a qualifying compensation scheme, and

(c)     for a qualifying purpose in respect of a qualifying deposit

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