Section 40 Non-residents and their representatives.
United Kingdom
F1(1)
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(2)
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(3)
Section 43 of the Taxes Act 1988 (payments to non-residents of amounts chargeable under Schedule A) shall not have effect in relation to any payment made on or after 6th April 1996.
Annotations
Textual amendments
- F1
S. 40(1)(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)