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Income Tax Act 2007
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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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