xmlns:atom="http://www.w3.org/2005/Atom"
5In section 874 of ITA 2007 (duty to deduct from certain payments of yearly interest), after subsection (6) insert—
“(6A)In determining for the purposes of subsection (1) whether a payment of interest arises in the United Kingdom no account is to be taken of the location of any deed which records the obligation to pay the interest.”