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Changes over time for: Section 890


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2008.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 890.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
890Overview of ChapterU.K.
This section has no associated Explanatory Notes
(1)This Chapter contains provision about the deduction of sums representing income tax from payments of UK public revenue dividends.
(2)Section 891 defines “UK public revenue dividend”.
(3)Section 892 contains a duty to deduct sums representing income tax from payments of UK public revenue dividends unless they are payable gross.
(4)Sections 893 and 894 explain when such payments are payable gross.
(5)Sections 895 and 896 make provision for the making, and withdrawal, of applications for payments to be subject to the duty to deduct under this Chapter.
(6)Section 897 contains a regulation-making power in connection with payments from which sums must be deducted under this Chapter.
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