# Income Tax Act 2007, Section 877: UK public revenue dividends

Extent: E+W+S+N.I.

The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest that is a UK public revenue dividend (as defined by section 891).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/877 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-877
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.