Income Tax Act 2007 (c. 3)

Part 15 U.K. Deduction of income tax at source

Modifications etc. (not altering text)

C1 Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 8 U.K. Chapters 6 and 7: special provision in relation to royalties

F1 ... U.K.

Textual Amendments

F1 Ss. 914-917 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(b)

F1 914 European Union U.K.

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F1 915 Power to make directions disapplying section 914 U.K.

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F1 916 Duty of payee to notify if payment not exempt U.K.

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F1 917 Supplementary U.K.

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