Statute
Section 888C — Income Tax Act 2007: Interest distributions of certain open-ended investment companies
Text of the provision Official document
Interest distributions of certain open-ended investment companies 888C The duty to deduct a sum representing income tax under section 874 does not apply to a payment of yearly interest under section 373 of ITTOIA 2005 (in the case of certain open-ended investment companies, payments of yearly interest treated as made where distributable amount shown in accounts as yearly interest).
Official source: legislation.gov.uk
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