C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 3Deduction from certain payments of yearly interest
Exceptions from duty to deduct
884Relevant foreign income
1
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest which is chargeable to income tax as relevant foreign income.
2
For the meaning of “relevant foreign income”, see section 989.
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)