Part 1 Interest Distributions of Investment Trust or Authorised Investment Fund
Finance Act 2017 (2017 c 10) | Legislation

SCHEDULE 5 Deduction of Income Tax at Source

Section 11

Part 1 Interest Distributions of Investment Trust or Authorised Investment Fund

1

In Chapter 3 of Part 15 of ITA 2007 (deduction of tax from certain payments of yearly interest), after section 888A insert—

“888B Designated dividends of investment trusts

The duty to deduct a sum representing

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