Paragraph 26
In section 877 of ITA 2007 (duty to deduct under section 874: exception relating to UK public revenue dividends)—
(a)
for “in respect of” substitute “ that is ”, and
(b)
after “dividend” insert “ (as defined by section 891) ”.
In section 877 of ITA 2007 (duty to deduct under section 874: exception relating to UK public revenue dividends)—
for “in respect of” substitute “ that is ”, and
after “dividend” insert “ (as defined by section 891) ”.