Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 6 U.K. Deduction of income tax at source

PART 3 U.K. Amendments of or relating to Chapter 2 of Part 15 of ITA 2007

Amendments of Chapter 2 of Part 15 of ITA 2007 U.K.

10 (1) Section 856 (meaning of “relevant investment”) is amended as follows. U.K.

(2) In subsection (1), for “this Chapter” substitute “ section 876 ”.

(3) In subsection (2) (exceptions), for “858” substitute “ 863 ”.