There are currently no known outstanding effects for the Finance Act 2022, PART 11.
55U.K.In Part 15 of ITA 2007 (deduction of income tax at source), after section 888D insert—
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest (however the interest arises) by a QAHC (within the meaning of Schedule 2 to FA 2022).”
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