Part 15Deduction of income tax at source
Chapter 5Deduction from payments of UK public revenue dividends
Introduction
890Overview of Chapter
1
This Chapter contains provision about the deduction of sums representing income tax from payments of UK public revenue dividends.
2
Section 891 defines “UK public revenue dividend”.
3
Section 892 contains a duty to deduct sums representing income tax from payments of UK public revenue dividends unless they are payable gross.
4
Sections 893 and 894 explain when such payments are payable gross.
5
Sections 895 and 896 make provision for the making, and withdrawal, of applications for payments to be subject to the duty to deduct under this Chapter.
6
Section 897 contains a regulation-making power in connection with payments from which sums must be deducted under this Chapter.