ANNEX 1:: MINOR CHANGES IN THE LAW MADE BY THE BILL This change is adverse to some taxpayers and favourable to others in principle and in practice. But the numbers affected and the amounts involved are likely to be small.
Change 126: Deduction of tax: deposit-takers and building societies: enactment of regulations: sections 852, 853, 871, 872, 946, 947, Schedule 1 (section 17 of TMA and Schedule 2 to FA 2005) and Schedule 2Part 15 (deduction by deposit-takers: discretionary or accumulation settlements)