Point in time view as at 01/01/2018.
Finance Act 2016, Paragraph 1 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
1U.K.In Chapter 2 of Part 15 of ITA 2007 (deduction of income tax at source by deposit-takers and building societies) omit—
(a)section 851 (duty to deduct when making payment of interest on relevant investment), and
(b)the italic heading preceding it.
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