Part 15 Deduction of income tax at source

United Kingdom

1. Deduction by deposit-takers: discretionary or accumulation settlements
2. Deduction by deposit-takers and building societies: declarations of non-UK residence
3. Deduction by deposit-takers: qualifying certificates of deposit
4. Deduction by deposit-takers: qualifying time deposits
5. Deduction by deposit-takers and building societies: saving for regulations
6. Deduction by deposit-takers, building societies etc: collection of tax
7. Deduction from certain payments of yearly interest: interest paid by banks
8. Deduction from certain payments of yearly interest: interest paid on advances from banks
9. Deduction from certain UK public revenue dividends
10. Unauthorised unit trusts: calculation of trustees' income pool
11. Non-resident landlords
12. Interpretation