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Contents

Legislation

Income Tax Act 2007

Part 15 Deduction of income tax at source

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Chapter 1 Introduction
Chapter 2 Meaning of “relevant investment” for purposes of section 876
Chapter 3 Deduction from certain payments of yearly interest
Chapter 4 Deduction from payments in respect of building society securities
Chapter 5 Deduction from payments of UK public revenue dividends
Chapter 6 Deduction from annual payments and patent royalties
Chapter 7 Deduction from other payments connected with intellectual property
Chapter 8 Chapters 6 and 7: special provision in relation to royalties
Chapter 9 Manufactured payments
Chapter 10 Deduction from non-commercial payments by companies
Chapter 11 Payments between companies etc: exception from duties to deduct
Chapter 12 Funding bonds
Chapter 13 Unauthorised unit trusts
Chapter 14 Tax avoidance: directions for duty to deduct to apply
Chapter 15 Collection: deposit-takers, building societies and certain companies
Chapter 16 Collection: certain payments by other persons
Chapter 17 Collection through self-assessment return
Chapter 18 Other regimes involving the deduction of income tax at source
Chapter 19 General

Income Tax Act 2007
Part 15 Deduction of income tax at source

Part 15 Deduction of income tax at source

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Meaning of “relevant investment” for purposes of section 876
Chapter 3 Deduction from certain payments of yearly interest
Chapter 4 Deduction from payments in respect of building society securities
Chapter 5 Deduction from payments of UK public revenue dividends
Chapter 6 Deduction from annual payments and patent royalties
Chapter 7 Deduction from other payments connected with intellectual property
Chapter 8 Chapters 6 and 7: special provision in relation to royalties
Chapter 9 Manufactured payments
Chapter 10 Deduction from non-commercial payments by companies
Chapter 11 Payments between companies etc: exception from duties to deduct
Chapter 12 Funding bonds
Chapter 13 Unauthorised unit trusts
Chapter 14 Tax avoidance: directions for duty to deduct to apply
Chapter 15 Collection: deposit-takers, building societies and certain companies
Chapter 16 Collection: certain payments by other persons
Chapter 17 Collection through self-assessment return
Chapter 18 Other regimes involving the deduction of income tax at source
Chapter 19 General