287.This Part allows DTR for special withholding tax. It is based on sections 107 to 111, 113 and 114 of FA 2004. It has the following structure.
Sections 135 and 136 are introductory.
Sections 137 to 141 concern credit etc for special withholding tax.
Sections 142 and 143 are rules for calculating the income or gain on the remittance basis in cases in which special withholding tax is withheld.
Sections 144 and 145 concern certificates to avoid the levy of special withholding tax.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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