Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 2 Transitionals and savings

Part 15 Deduction of income tax at source

Deduction by deposit-takers, building societies etc: collection of tax

161 Chapter 15 of Part 15 has effect for return periods which—

(a) fall within accounting periods ending on or after 6 April 2007, and

(b) end on or after that date.