Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax Act 2007

Crossheading Supplementary

Find in this level

Section 975 Statements about deduction of income tax
Section 975A Statements about certain payments of interest
Section 976 Arrangements for payments of interest less tax or at specified net rate
Section 977 Payments to companies
Section 978 Application to public departments
Section 979 Designated international organisations: exceptions from duties to deduct
Section 979A FSCS payments representing interest
Section 980 Derivative contracts: exception from duties to deduct
Section 981 Foreign currency securities etc: exception from duties to deduct
Section 981A Offshore receipts in respect of intangible property: exception from duties to deduct
Section 982 Income tax is calculated by reference to gross amounts

Income Tax Act 2007
Supplementary

Section 981A | Offshore receipts in respect of intangible property: exception from duties to deduct

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 981A omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(11)(12)

Privacy Cookies Terms