Related Commentary  

895(1)  The holder of registered gross-paying government securities may make a deduction at source application in respect of the securities.

895(2)  A deduction at source application in respect of any securities is an application–

(a)for payments of interest on those securities to be subject to the duty to deduct sums representing income tax under section 892,

(b)made to the Registrar, and

(c)made in such form as the Registrar may, with the approval of the Treasury, prescribe.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.