895 Deduction at source application
Income Tax Act 2007 (2007 c 3) | Legislation

Deduction at source applications

895  Deduction at source application

(1)     The holder of registered gross-paying government securities may make a deduction at source application in respect of the securities.

(2)     A deduction at source application in respect of any securities is an application—

(a)     for payments of interest on those securities to be subject to the duty to deduct sums representing income

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