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Finance Act 2016

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

PART 2Deduction of tax from yearly interest: exception for deposit-takers

2In section 876 of ITA 2007 (interest paid by deposit-takers), for subsections (1) and (2) substitute—

“(1)The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest on an investment if—

(a)the payment is made by a deposit-taker, and

(b)when the payment is made, the investment is a relevant investment.

(1A)In this section “deposit-taker”, “investment” and “relevant investment” have the meaning given by Chapter 2.”

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