Section 890 — Income Tax Act 2007: Overview of Chapter

Overview of Chapter 890 1 This Chapter contains provision about the deduction of sums representing income tax from payments of UK public revenue dividends.

2 Section 891 defines “UK public revenue dividend”.

3 Section 892 contains a duty to deduct sums representing income tax from payments of UK public revenue dividends unless they are payable gross.

4 Sections 893 and 894 explain when such payments are payable gross.

5 Sections 895 and 896 make provision for the making, and withdrawal, of applications for payments to be subject to the duty to deduct under this Chapter.

6 Section 897 contains a regulation-making power in connection with payments from which sums must be deducted under this Chapter.