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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

Manufactured interest
Foreign payers of manufactured interest: the reverse charge

Section 920 | Foreign payers of manufactured interest: the reverse charge

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed