Chapter 2 – Meaning of “relevant investment” for purposes of section 876 (ss 850-873)

Contents

Introduction (s 850) 1 section
Duty to deduct sums representing income tax (ss 851-852) 2 sections
Deposit-takers and relevant investments (ss 853-857) 5 sections
Investments which are not relevant investments: non-UK resident beneficiaries (ss 858-862) 5 sections
Investments which are not relevant investments (ss 863-870) 8 sections
Supplementary (ss 871-873) 3 sections

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