Section 888DA Payments of interest by a QAHCF1
The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest (however the interest arises) by a QAHC (within the meaning of Schedule 2 to FA 2022).
Annotations
Textual amendments
- F1
S. 888DA inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 55
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)