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Income Tax Act 2007 sections 161–162
Deduction by deposit-takers, building societies etc: collection of tax
Sections 161 and 162 set out the transitional rules for bringing deposit-takers, building societies and certain other companies within the income tax deduction-at-source collection regime (Chapter 15 of Part 15) from 6 April 2007 onwards, including how payments straddling that date are to be treated.
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