C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
C1Chapter 19General
Supplementary
981C1Foreign currency securities etc: exception from duties to deduct
Despite the provisions of this Part there is no duty to deduct a sum representing income tax from a payment of interest within section 755(1) of ITTOIA 2005 (interest on foreign currency securities etc owned by non-UK residents).
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)