Point in time view as at 01/01/2018.
Finance Act 2016, Paragraph 26 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.
26U.K.In section 877 of ITA 2007 (duty to deduct under section 874: exception relating to UK public revenue dividends)—
(a)for “in respect of” substitute “ that is ”, and
(b)after “dividend” insert “ (as defined by section 891) ”.
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