SCHEDULES

SCHEDULE 6Deduction of income tax at source

PART 4Deduction of tax from UK public revenue dividends

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In section 877 of ITA 2007 (duty to deduct under section 874: exception relating to UK public revenue dividends)—

a

for “in respect of” substitute “ that is ”, and

b

after “dividend” insert “ (as defined by section 891) ”.