C1Part 15Deduction of income tax at source
Chapter 15Collection: deposit-takers, building societies and certain companies
Introduction
946Payments within this section
The payments within this section are—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
a payment from which a UK resident company is required to deduct a sum representing income tax under—
i
section 874(2) (payments of yearly interest),
ii
section 889(4) (payments in respect of building society securities),
iii
section 892(2) (certain payments of UK public revenue dividends),
iv
section 901(4) (annual payments made by persons other than individuals),
v
section 903(7) (patent royalties),
vi
section 906(5) (royalty payments etc where the owner lives abroad),
vii
section 910(2) (proceeds of a sale of patent rights paid to non-UK residents),
viii
section 928(2) (chargeable payments connected with exempt distributions), or
ix
section 944(2) (directions for deduction from payments to non-UK residents), and
c
a payment from which a company is required to deduct a sum representing income tax under section 919(2) (manufactured interest on UK securities: payments by UK residents etc).
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)