SCHEDULES

SCHEDULE 6Deduction of income tax at source

PART 3Amendments of or relating to Chapter 2 of Part 15 of ITA 2007

Amendments relating to Chapter 2 of Part 15 of ITA 2007

20

(1)

In section 564Q(1) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapter 2 of Part 15)—

(a)

after “Chapter 2 of Part 15” insert “ and section 876 ”,

(b)

for “deduction by deposit-takers and building societies” substitute “ exception for deposit-takers ”, and

(c)

after “Chapter 2 of that Part” insert “ and section 876 ”.

(2)

In section 564Q(5) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapters 3 to 5 of Part 15)—

(a)

after “of Part 15” insert “ except section 876 ”, and

(b)

for “those Chapters” substitute “ those provisions ”.