Part 15Deduction of income tax at source
C1Chapter 9Manufactured payments
Annotations:
Modifications etc. (not altering text)
Supplementary
926Interpretation of Chapter
1
Expressions (except “prescribed”) used in this Chapter and in Chapter 2 of Part 11 (manufactured payments) have the same meaning in this Chapter as in that Chapter.
2
References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.
927Regulation-making powers: general
Regulations under this Chapter may make different provision for different cases.
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