Part 15 U.K. Deduction of income tax at source

Modifications etc. (not altering text)

C1 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)

Chapter 6 U.K. Deduction from annual payments and patent royalties

Supplementary U.K.

905 Interpretation of Chapter U.K.

In this Chapter “individual” includes a Scottish partnership if at least one partner is an individual.