Paragraph 205

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 821(3) (under-deductions from payments made before passing of annual Act)—

(a)

for paragraph (a) substitute—

“(a)
any payment to which section 906 of ITA 2007 applies (certain royalties etc where usual place of abode of owner is abroad), and”, and

(b)

omit paragraph (aa) and the “and” immediately after it.