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Legislation

Finance Act 2016

Crossheading Deduction at source

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Section 39 Deduction of income tax at source
Section 40 Deduction of income tax at source: intellectual property
Section 41 Deduction of income tax at source: intellectual property - tax avoidance

Deduction at source
Deduction of income tax at source

Section 39 | Deduction of income tax at source

From legislation.gov.uk

Schedule 6 contains provisions about deduction of income tax at source.