# Income Tax Act 2007, Section 884: Relevant foreign income


(1) The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest which is chargeable to income tax as relevant foreign income.
(2) For the meaning of “relevant foreign income”, see section 989.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/section/884 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-884
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.