C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 8Chapters 6 and 7: special provision in relation to royalties
F1...
Annotations:
Amendments (Textual)
F1
Ss. 914-917 and cross-heading repealed (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(1)(b)
F1916Duty of payee to notify if payment not exempt
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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)