PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

F13F12Chapter VIIA Paying and collecting agents

Annotations:
Amendments (Textual)
F13

Pt. 4 Ch. 7A (ss. 118A-118K) inserted (29.4.1996) by Finance Act 1996 (c. 8), Sch. 29 para. 1

F12

Pt. 4 Ch. 7A (ss. 118A-118K) repealed (with effect in accordance with s. 111(6)(a) of the repealing Act) by Finance Act 2000 (c. 17), s. 111(1), Sch. 40 Pt. 2(17), Note 1

118A Definitions.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118B Paying agents.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118C Collecting agents.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118D Chargeable payments and chargeable receipts.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118E Deduction of tax from chargeable payments and chargeable receipts.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118F Accounting for tax on chargeable payments and chargeable receipts.

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118G Relevant securities of eligible persons.

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118H Relevant securities of eligible persons: administration.

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118I Deduction of tax at reduced rate.

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118J Prevention of double accounting.

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118K Regulations.

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .