§ 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.]