Ulster Savings Certificates are outside the exemption for savings certificates detailed at E1.522. Instead they are subject to a separate exemption1.
For corporation tax provisions, see D1.367.
No liability to income tax arises in respect of income from authorised Ulster Savings Certificates if Condition
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:50