Part 15 Deduction of income tax at sourceC1

United Kingdom

1. 1Introduction
2. 2Meaning of “relevant investment” for purposes of section 876
3. 3Deduction from certain payments of yearly interest
4. 4Deduction from payments in respect of building society securities
5. 5Deduction from payments of UK public revenue dividends
6. 6Deduction from annual payments and patent royalties
7. 7Deduction from other payments connected with intellectual property
8. 8Chapters 6 and 7: special provision in relation to royalties
9. 9Manufactured payments
10. 10Deduction from non-commercial payments by companies
11. 11Payments between companies etc: exception from duties to deduct
12. 12Funding bonds
13. 13Unauthorised unit trusts
14. 14Tax avoidance: directions for duty to deduct to apply
15. 15Collection: deposit-takers, building societies and certain companies
16. 16Collection: certain payments by other persons
17. 17Collection through self-assessment return
18. 18Other regimes involving the deduction of income tax at source
19. 19General