C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
C1Chapter 6Deduction from annual payments and patent royalties
Duty to deduct from annual payments
F1902Meaning of “applicable rate” in section 901
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Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)