Income Tax Act 2007 section 156

Deduction by deposit-takers and building societies: declarations of non-UK residence

Section 156 formerly dealt with declarations of non-UK residence in connection with deductions by deposit-takers and building societies, but has been repealed.

• This section originally addressed how non-UK residents could declare their status to deposit-takers and building societies to affect income tax deductions on interest
• The entire section has been repealed and is no longer in force
• The repeal was effected by the Finance Act 2016, Schedule 6, paragraph 23
• Any matters previously covered by this section are now addressed elsewhere in the tax legislation following the 2016 reforms