C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 2F1Meaning of “relevant investment” for purposes of section 876
Annotations:
Amendments (Textual)
F1
Pt. 15 Ch. 2 heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 4
F2Investments which are not relevant investments
Annotations:
Amendments (Textual)
F2
Word in s. 863 cross-heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 13
F3869Sale and repurchase of securities
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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)