# Finance Act 2013, Paragraph 8


In section 939 of ITA 2007 (duty to retain bonds where issue treated as payment of interest), in subsection (6), at the end insert “ (but does not include any instrument providing for payment in the form of goods or services or a voucher) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/11/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-11/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.