Statute
Section 981 — Income Tax Act 2007: Foreign currency securities etc: exception from duties to deduct
Text of the provision Official document
Foreign currency securities etc: exception from duties to deduct 981 Despite the provisions of this Part there is no duty to deduct a sum representing income tax from a payment of interest within section 755(1) of ITTOIA 2005 (interest on foreign currency securities etc owned by non-UK residents).
Official source: legislation.gov.uk
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