# Income Tax Act 2007, Section 981: Foreign currency securities etc: exception from duties to deduct


Despite the provisions of this Part there is no duty to deduct a sum representing income tax from a payment of interest within section 755(1) of ITTOIA 2005 (interest on foreign currency securities etc owned by non-UK residents).

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/section/981 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-981
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.