Supplementary Supplementary
United Kingdom
- 975Statements about deduction of income tax
- 975AStatements about certain payments of interest
- 976Arrangements for payments of interest less tax or at specified net rate
- 977Payments to companies
- 978Application to public departments
- 979Designated international organisations: exceptions from duties to deduct
- 979AFSCS payments representing interest
- 980Derivative contracts: exception from duties to deduct
- 981Foreign currency securities etc: exception from duties to deduct
- 981AOffshore receipts in respect of intangible property: exception from duties to deduct
- 982Income tax is calculated by reference to gross amounts
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)
Notes on Chapter 19
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)