HC Deb 11 July 1984 vol 63 c1300

Amendments made: No. 100, in page 143, line 24, leave out 'quoted' and insert 'listed'.

No. 101, in page 143, line 26, at end insert— '(dd) it is made by a Stock Exchange money broker (recognised by the Bank of England) in the course of his business as such a broker;'

No. 102, in page 143, line 34, leave out from first 'the' to 'in' in line 35 and insert 'appropriate person has declared' .

No. 103, in page 143, line 36, leave out 'that interest' and insert `interest in respect of the deposit'.

No. 104, in page 144, line 14, at end insert— '"appropriate persons", in relation to a deposit, means any person who is beneficially entitled to any interest in respect of the deposit or entitled to receive any such interest as a personal representative in his capacity as such or to whom any such interest is payable;'.

No. 105, in page 144, line 21, leave out `of issue of the certificate' and insert `when the deposit is made'.

No. 106, in page 144, line 25, leave out 'certificate is issued' and insert 'deposit is made'.

No. 107, in page 146, line 11, leave out `13th March' and insert `6th July'.

No. 108, in page 146, line 26, after 'declaration', insert `made before 6th July 1984'.

No. 109, in page 146, line 29, leave out '1986' and insert '1988'.

No. 110, in page 146, line 40, at end insert— '(6A) Where a deposit which is a source of income of any person ceases to be a composite rate deposit, section 120(3) of the Taxes Act shall apply as if the deposit were a new source of income acquired by him immediately after it ceased to be a composite rate deposit. '.

No. 111, in page 146, line 41, leave out 'and (6)' and insert `to (6A)'.

No. 112, in page 147, line 5, after '3', insert '(3)(g) and'. —[Mr. Ian Stewart.]

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