Exceptions from duty to deduct Exceptions from duty to deduct
United Kingdom
- 875Interest paid by building societies
- 876Interest paid by deposit-takers
- 877UK public revenue dividends
- 878Interest paid by banks
- 879Interest paid on advances from banks
- 880Interest paid on advances from building societies
- 881National Savings Bank interest
- 882Quoted Eurobond interest
- 883Interest on loan to buy life annuity
- 884Relevant foreign income
- 885Authorised persons dealing in financial instruments
- 886Interest paid by recognised clearing houses etc
- 887Payments made by registered societies
- 888Statutory interest
- 888AQualifying private placements
- 888BDesignated dividends of investment trusts
- 888CInterest distributions of certain open-ended investment companies
- 888DInterest distribution of certain authorised unit trusts
- 888DAPayments of interest by a QAHC
- 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)