# Finance Act 2016, 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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/6/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-6/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.