Section 877 | UK public revenue dividends
From legislation.gov.uk
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest that is a UK public revenue dividend (as defined by section 891).
From legislation.gov.uk
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest that is a UK public revenue dividend (as defined by section 891).