Statute
Section 884 — Income Tax Act 2007: Relevant foreign income
Text of the provision Official document
Relevant foreign income 884 1 The duty to deduct a sum representing income tax under section 874 does not apply to a payment of interest which is chargeable to income tax as relevant foreign income.
2 For the meaning of “relevant foreign income”, see section 989.
Official source: legislation.gov.uk
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