26U.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) ”.
26U.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) ”.