963 Collection of income tax on certain payments by other persons
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 16
Collection: Certain Payments by Other Persons

963  Collection of income tax on certain payments by other persons

(1)     This section makes provision for the collection of income tax in respect of—

(a)     a payment from which a person other than a UK resident company is required to deduct a sum representing income tax under—

(i)     section 874(2) (certain payments of yearly interest),

(ii)     section

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