20(1)In section 564Q(1) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapter 2 of Part 15)—U.K.
(a)after “Chapter 2 of Part 15” insert “ and section 876 ”,
(b)for “deduction by deposit-takers and building societies” substitute “ exception for deposit-takers ”, and
(c)after “Chapter 2 of that Part” insert “ and section 876 ”.
(2)In section 564Q(5) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapters 3 to 5 of Part 15)—
(a)after “of Part 15” insert “ except section 876 ”, and
(b)for “those Chapters” substitute “ those provisions ”.