# Finance Act 2022, Paragraph 55

Extent: E+W+S+N.I.

In Part 15 of ITA 2007 (deduction of income tax at source), after section 888D insert—
“Payments of interest by a QAHC
888DA The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest (however the interest arises) by a QAHC (within the meaning of Schedule 2 to FA 2022).”

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/2/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-2/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.