C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
C1Chapter 6Deduction from annual payments and patent royalties
Supplementary
905C1Interpretation of Chapter
In this Chapter “individual” includes a Scottish partnership if at least one partner is an individual.
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)