{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-876",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-876.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/876",
  "kind": "section",
  "number": "876",
  "heading": "Interest paid by deposit-takers",
  "text": "(1) The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest on an investment if—\n(a) the payment is made by a deposit-taker, and\n(b) when the payment is made, the investment is a relevant investment.\n(1A) In this section “deposit-taker”, “investment” and “relevant investment” have the meaning given by Chapter 2.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 876(1)(1A) substituted for s. 876(1) (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/876",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}