Income Tax Act 2007 section 890

Overview of Chapter

Section 890 provides an overview of the chapter dealing with the deduction of income tax from payments of UK public revenue dividends.

• The chapter governs the withholding of income tax from UK public revenue dividend payments, with section 891 defining what a "UK public revenue dividend" is.
• Section 892 imposes a duty to deduct income tax from these payments unless they qualify to be paid gross, with sections 893 and 894 setting out when gross payment applies.
• Sections 895 and 896 cover the process for applying to have payments subject to the deduction duty, and for withdrawing such applications.
• Section 897 provides a power for regulations to be made in connection with payments from which income tax must be deducted under this chapter.