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

Modifications etc. (not altering text)

C1 Pt. 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 9 U.K.Manufactured payments

Modifications etc. (not altering text)

C2 Pt. 15 Ch. 9 modified (with effect in accordance with art. 2 of the commencing S.I.) by Finance Act 2007 (c. 11), s. 47(4), Sch. 13 para. 13; S.I. 2007/2483, art. 2

Manufactured overseas dividends U.K.

F1 922Manufactured overseas dividends: payments by UK residents etc U.K.

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Textual Amendments

F1 Ss. 922-925 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 25

F1 923Foreign payers of manufactured overseas dividends: the reverse charge U.K.

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Textual Amendments

F1 Ss. 922-925 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 25

F1 924Power to reduce section 923 liability U.K.

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Textual Amendments

F1 Ss. 922-925 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 25

F1 925Power to provide set-off entitlement U.K.

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Textual Amendments

F1 Ss. 922-925 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 25