OpenLegislation

Exceptions from duty to deduct Exceptions from duty to deduct

United Kingdom

  1. 875Interest paid by building societies
  2. 876Interest paid by deposit-takers
  3. 877UK public revenue dividends
  4. 878Interest paid by banks
  5. 879Interest paid on advances from banks
  6. 880Interest paid on advances from building societies
  7. 881National Savings Bank interest
  8. 882Quoted Eurobond interest
  9. 883Interest on loan to buy life annuity
  10. 884Relevant foreign income
  11. 885Authorised persons dealing in financial instruments
  12. 886Interest paid by recognised clearing houses etc
  13. 887Payments made by registered societies
  14. 888Statutory interest
  15. 888AQualifying private placements
  16. 888BDesignated dividends of investment trusts
  17. 888CInterest distributions of certain open-ended investment companies
  18. 888DInterest distribution of certain authorised unit trusts
  19. 888DAPayments of interest by a QAHC
  20. 888EInterest on certain peer-to-peer lending

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)