Part 3Income tax, corporation tax and capital gains tax
Chapter 6Exemption from income tax for certain interest and royalty payments
Payment without deduction
102Claim for tax deducted at source from exempt interest or royalty payments
A claim for relief under F1section 758 of the Income Tax (Trading and Other Income) Act 2005 in respect of a payment which is made subject to deduction of tax under section 349 of the Taxes Act 1988 shall be made to the Board.