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 relating to Chapter 2 of Part 15 of ITA 2007 U.K.

21 U.K. In section 847 of ITA 2007 (overview of Part 15)—

(a) in subsection (2) omit paragraph (a) (which introduces Chapter 2), and

(b) in subsection (5) (which introduces Chapters containing provision connected with the duties to deduct), before paragraph (a) insert—

“(za) Chapter 2 (interpretation of section 876 in Chapter 3: exception for deposit-takers),”.