PART III OTHER RETURNS AND INFORMATION
From legislation.gov.uk
Contents
- Section 13 Persons in receipt of taxable income belonging to others.
- Section 14 Return of lodgers and inmates.
- Section 15 Return of employees' earnings etc.
- Section 15A Non-resident's staff are UK client's employees for section 15 purposes
- Section 16 Fees, commissions, etc.
- Section 16A Agency workers.
- Section 17 Interest paid or credited by banks, building societies, etc. without deduction of income tax.
- Section 18 Interest paid without deduction of income tax.
- Section 18A Other payments and licences etc.
- Section 18B Savings income: regulations about European and international aspects
- Section 18C Regulations under section 18B: provision about “paying agents”
- Section 18D Content of regulations under section 18B: supplementary provision
- Section 18E Interpretation of sections 18B to 18D: “prescribed” etc
- Section 19 Information for purposes of charge on profits of UK property businesses or under Schedule A.
- Crossheading Production of accounts, books and other information
- Crossheading Surtax
- Crossheading Chargeable gains