SCHEDULES
SCHEDULE 6Deduction of income tax at source
PART 4Deduction of tax from UK public revenue dividends
26
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)
”
.