944 Directions for deduction from payments to non-UK residents
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 14
Tax Avoidance: Directions for Duty to Deduct to Apply

944  Directions for deduction from payments to non-UK residents

(1)     This section applies if it appears to an officer of Revenue and Customs that any person entitled to an amount taxable under—

(a)     . . .

(b)     Chapter 4 of [Part

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