Statute
Section 888D — Income Tax Act 2007: Interest distribution of certain authorised unit trusts
Text of the provision Official document
Interest distribution of certain authorised unit trusts 888D The duty to deduct a sum representing income tax under section 874 does not apply to a payment of yearly interest under section 376 of ITTOIA 2005 (in the case of certain authorised unit trusts, 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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