C2Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
C1Chapter 9Manufactured payments
Annotations:
Modifications etc. (not altering text)
C1
Pt. 15 Ch. 9 modified (with effect in accordance with art. 2 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 13 para. 13; S.I. 2007/2483, art. 2
Manufactured overseas dividends
F1923Foreign payers of manufactured overseas dividends: the reverse charge
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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)