Exceptions from duty to deduct (ss 875-888E)

Contents

Section 875 – Interest paid by building societies [ITA 2007 s 875] Section commentary
Section 876 – Interest paid by deposit-takers [ITA 2007 s 876] Section commentary
Section 877 – UK public revenue dividends [ITA 2007 s 877] Section commentary
Section 878 – Interest paid by banks [ITA 2007 s 878] Section commentary
Section 879 – Interest paid on advances from banks [ITA 2007 s 879] Section commentary
Section 880 – Interest paid on advances from building societies [ITA 2007 s 880] Section commentary
Section 881 – National Savings Bank interest [ITA 2007 s 881] Section commentary
Section 882 – Quoted Eurobond interest [ITA 2007 s 882] Section commentary
Section 883 – Interest on loan to buy life annuity [ITA 2007 s 883] Section commentary
Section 884 – Relevant foreign income [ITA 2007 s 884] Section commentary
Section 885 – Authorised persons dealing in financial instruments [ITA 2007 s 885] Section commentary
Section 886 – Interest paid by recognised clearing houses etc. [ITA 2007 s 886] Section commentary
Section 887 – Payments made by registered societies [ITA 2007 s 887] Section commentary
Section 888 – Statutory interest [ITA 2007 s 888] Section commentary
Section 888A – Qualifying private placements [ITA 2007 s 888A] Section commentary
Section 888B – Designated dividends of investment trusts [ITA 2007 s 888B] Section commentary
Section 888C – Interest distributions of certain open-ended investment companies [ITA 2007 s 888C] Section commentary
Section 888D – Interest distribution of certain authorised unit trusts [ITA 2007 s 888D] Section commentary
Section 888DA – Payments of interest by a QAHC [ITA 2007 s 888DA] Section commentary
Section 888E – Interest on certain peer-to-peer lending [ITA 2007 s 888E] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member