Paragraph 546

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

(1)

Amend section 595 (deduction of tax from payments to non-UK residents) as follows.

(2)

In subsection (2) for the words after “which” substitute “ is to be deducted under section 910 of ITA 2007 ”.

(3)

In subsection (3) for the words after “which” substitute “is to be deducted under section 910 of ITA 2007”.