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Legislation

Income Tax Act 2007

Chapter 12 Funding bonds

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Section 939 Duty to retain bonds where issue treated as payment of interest
Section 940 Exception from duty to retain bonds
Section 940A No appropriate bond or combination of bonds

Part 15 Deduction of income tax at source
Chapter 12 Funding bonds

Chapter 12 Funding bonds

From legislation.gov.uk

Contents

Section 939 Duty to retain bonds where issue treated as payment of interest
Section 940 Exception from duty to retain bonds
Section 940A No appropriate bond or combination of bonds