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Income Tax Act 2007

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Changes over time for: Section 877

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Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 877. Help about Changes to Legislation

877UK public revenue dividendsU.K.
This section has no associated Explanatory Notes

The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest [F1that is] a UK public revenue dividend [F2(as defined by section 891)].

Textual Amendments

F1Words in s. 877 substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 26(a)

F2Words in s. 877 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 26(b)

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