Part 15 – Deduction of income tax at source (paras 154-170)

Contents

154-155. Deduction by deposit-takers: discretionary or accumulation settlements [ITA 2007 Sch 2 paras 154-155] Section commentary
156. Deduction by deposit-takers and building societies: declarations of non-UK residence [ITA 2007 Sch 2 para 156] Section commentary
157. Deduction by deposit-takers: qualifying certificates of deposit [ITA 2007 Sch 2 para 157] Section commentary
158. Deduction by deposit-takers: qualifying time deposits [ITA 2007 Sch 2 para 158] Section commentary
159-160. Deduction by deposit-takers and building societies: saving for regulations [ITA 2007 Sch 2 paras 159-160] Section commentary
161-162. Deduction by deposit-takers, building societies etc: collection of tax [ITA 2007 Sch 2 paras 161-162] Section commentary
163. Deduction from certain payments of yearly interest: interest paid by banks [ITA 2007 Sch 2 para 163] Section commentary
164. Deduction from certain payments of yearly interest: interest paid on advances from banks [ITA 2007 Sch 2 para 164] Section commentary
165-166. Deduction from certain UK public revenue dividends [ITA 2007 Sch 2 paras 165-166] Section commentary
167-168. Unauthorised unit trusts: calculation of trustees' income pool [ITA 2007 Sch 2 paras 167-168] Section commentary
169. Non-resident landlords [ITA 2007 Sch 2 para 169] Section commentary
170. Interpretation [ITA 2007 Sch 2 para 170] Section commentary

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