Finance Act, 1995



Chapter I

Provisions Relating to Residence of Individuals

Amendment of Chapter IV (Interest Payments by Certain Deposit Takers) of Part I of Finance Act, 1986.

167.—As respects the year 1995-96 and subsequent years of assessment, Chapter IV of Part I of the Finance Act, 1986 , is hereby amended by the substitution of “resident” for “ordinarily resident” in paragraph (f) (i) of the definition of “relevant deposit” in subsection (1) of section 31 and in paragraphs (c), (d) and (e) of subsection (1) of section 37.