PART IXU.K. ANNUAL PAYMENTS AND INTEREST

Annual paymentsU.K.

348 Payments out of profits or gains brought into charge to income tax: deduction of tax.U.K.

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

Textual Amendments

F1S. 348 repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 54, Sch. 3 Pt. 1 (with Sch. 2); and s. 348 amended (6.4.2007) by Finance Act 2005 (c. 7), Sch. 10 paras. 62, 64(2), Sch. 11 Pt. 4, Note 1