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Contents

Legislation

Income Tax Act 2007

Crossheading Manufactured interest

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Section 919 Manufactured interest on UK securities: payments by UK residents etc
Section 920 Foreign payers of manufactured interest: the reverse charge
Section 921 Cases where interest on underlying securities paid gross

Chapter 9 Manufactured payments
Crossheading Manufactured interest

Crossheading Manufactured interest

From legislation.gov.uk

Contents

Section 919 Manufactured interest on UK securities: payments by UK residents etc
Section 920 Foreign payers of manufactured interest: the reverse charge
Section 921 Cases where interest on underlying securities paid gross