Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 6 U.K.Exemption from income tax for certain interest and royalty payments

Payment without deduction U.K.

102 Claim for tax deducted at source from exempt interest or royalty payments U.K.

A claim for relief under [F1 section 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.

Textual Amendments

F1 Words in s. 102 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 636 (with Sch. 2)