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Legislation
Income Tax Act 2007

Crossheading Deduction at source applications

  • Section 895 Deduction at source application
  • Section 896 Withdrawal of application
  1. Deduction at source applications
  2. Withdrawal of application

Section 896 | Withdrawal of application

From legislation.gov.uk

(1)A deduction at source application may be withdrawn by notice given to the Registrar by the holder of the securities.

(2)The notice must be given in such form as the Registrar may, with the approval of the Treasury, prescribe.

(3)If withdrawn, a deduction at source application ceases to have effect on the date which is one month after the date on which the notice of withdrawal is received by the Registrar.

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