# The Risk Transformation (Tax) Regulations 2017, Regulation 5: Income tax


The duty to deduct a sum representing income tax under section 874 of ITA 2007 does not apply to the payment of interest made to investors in relation to insurance risk transformation investments.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.