# Finance Act 2016, Paragraph 20


(1) In section 564Q(1) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapter 2 of Part 15)—
(a) after “Chapter 2 of Part 15” insert “ and section 876 ”,
(b) for “deduction by deposit-takers and building societies” substitute “ exception for deposit-takers ”, and
(c) after “Chapter 2 of that Part” insert “ and section 876 ”.
(2) In section 564Q(5) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapters 3 to 5 of Part 15)—
(a) after “of Part 15” insert “ except section 876 ”, and
(b) for “those Chapters” substitute “ those provisions ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/6/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.