Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 6 U.K. Deduction of income tax at source

PART 4 U.K. Deduction of tax from UK public revenue dividends

26 U.K. 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) ”.