847 Overview of Part
Income Tax Act 2007 (2007 c 3) | Legislation

Part 15 Deduction of Income Tax at Source

Chapter 1
Introduction

847  Overview of Part

(1)     This Part deals with deduction of income tax at source.

(2)     The following Chapters contain duties to deduct sums representing income tax from certain payments—

(a)     . . .

(b)     Chapter 3 (certain payments of yearly interest),

(c)     Chapter 4 (payments in respect of building society securities),

(d)     Chapter 5 (payments of UK public revenue dividends),

(e)     Chapter 6 (annual payments and patent royalties),

(f)     Chapter 7 (other payments connected

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