Part 15

Deduction of income tax at source
Chapter 6

Deduction from annual payments and patent royalties

Duty to deduct from annual payments

Meaning of “applicable rate” in section 901
902. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 902 omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 30
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)