Related Commentary  Related HMRC Manuals

946  The payments within this section are–

(a)[Omitted by FA 2016, s. 39 and Sch. 6, para. 22.]

(b)a payment from which a UK resident company is required to deduct a sum representing income tax under–

(i)section 874(2) (payments of yearly interest),

(ii)section 889(4) (payments in respect of building society securities),

(iii)section 892(2) (certain payments of UK public revenue dividends),

(iv)section 901(4) (annual payments made by persons other than individuals),

(v)section 903(7) (patent royalties),

(vi)section 906(5) (royalty payments etc where the owner lives abroad),

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.