Finance Act 2004 (c. 12)

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

Chapter 7 U.K. Savings income: double taxation arising from withholding tax

Certificates to avoid levy of special withholding tax U.K.

F1 114 Refusal to issue certificate and appeal against refusal U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 114 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 62(b), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)