Part 15U.K.Deduction of income tax at source

Modifications etc. (not altering text)

C1Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 2U.K.[F1Meaning of “relevant investment” for purposes of section 876]

Textual Amendments

F1Pt. 15 Ch. 2 heading substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 4

F2...U.K.

Textual Amendments

F2S. 858 cross-heading omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(b)

F3858Declarations of non-UK residence: individualsU.K.

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Textual Amendments

F3Ss. 858-861 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(a)

F3859Declarations of non-UK residence: Scottish partnershipsU.K.

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Textual Amendments

F3Ss. 858-861 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(a)

F3860Declarations of non-UK residence: personal representativesU.K.

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Textual Amendments

F3Ss. 858-861 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(a)

F3861Declarations of non-UK residence: settlementsU.K.

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Textual Amendments

F3Ss. 858-861 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 12(a)

F4862Inspection of declarationsU.K.

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Textual Amendments