tax-exempt special savings scheme

tax-exempt special savings scheme
abbrev.: TESSA tax-exempt special savings scheme специальная сберегательная схема с налоговыми льготами; (счета ТЕССА): необлагаемые налогами сберегательные счета в банках и строительных обществах, введенные в январе 1991 г. в Великобритании; любой гражданин старше 18 лет может инвестировать до 9 тыс. ф. ст. в течение пяти лет (3 тыс. - в первый год, по 1,8 тыс. - в течение трех лет и 600 - в пятый год).

Англо-русский экономический словарь.

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Смотреть что такое "tax-exempt special savings scheme" в других словарях:

  • tax exempt special savings scheme — (TESSA) A special bank or building society savings account that offered tax free interest provided that the account was maintained for a fixed period of five years. TESSAs were replaced by individual savings accounts (ISAs) from 6 April 1999… …   Law dictionary

  • individual savings account — ( ISA) The new tax exempt savings scheme launched in April 1999 as a replacement for the personal equity plan ( PEP) and tax efficient special savings scheme ( TESSA). ISAs can be used to invest in a very wide range of investments and consist of… …   Financial and business terms

  • individual savings account — (ISA) A tax exempt savings scheme for individuals introduced in 1999 which replaces tax exempt special savings schemes (TESSAs) and personal equity plans (PEPs). For further information, see the HM Revenue & Customs website …   Law dictionary

  • Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu …   Wikipedia

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Corporate tax — Taxation An aspect of fiscal policy …   Wikipedia

  • TESSA — See tax exempt special savings scheme. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • List of Statutory Instruments of the United Kingdom, 1996 — This is a complete list of all 2071 Statutory Instruments published in the United Kingdom in the year 1996. NOTOC 1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 S.I. 1996/1 * Sea Fishing… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1995 — This is a complete list of all 1,872 Statutory Instruments published in the United Kingdom in the year 1995. NOTOC 1 100* National Health Service (Optical Charges and Payments) (Scotland) Amendment Regulations 1995 S.I. 1995/1 * Plymouth… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1990 — NOTOC This is a complete list of all 1646 Statutory Instruments published in the United Kingdom in the year 1990.1 100* Caseins and Caseinates (Scotland) Amendment Regulations 1990 S.I. 1990/1 * Personal Community Charge (Relief) (England)… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1996 (1-1000) — This is a List of Statutory Instruments of the United Kingdom, 1996 from 1 to 1000:1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 [http://www.opsi.gov.uk/si/si1996/Uksi 19960001 en 1.htm S.I.… …   Wikipedia


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