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  5. 110-000 SCHEME OF INCOME TAX
  6. 117-000 Deduction of tax at source

117-000 Deduction of tax at source

Contents:

  • 117-000 The system for deduction of income tax at source
  • 117-050 Payments which are subject to deduction of tax
  • 117-100 Deductions treated as income tax paid
  • 117-150 The rate of tax deducted at source
  • 117-200 Interaction of deduction of tax at source with other provisions
  • 117-500 Building societies, banks and other deposit-takers
  • 118-000 Yearly interest
  • 120-500 Building-society securities
  • 120-700 UK public-revenue dividends
  • 121-100 Annual payments and patent royalties
  • 122-000 Intellectual property: payments to persons outside the UK
  • 122-500 Special provisions for royalties paid by companies
  • 123-000 Chargeable payments by companies
  • 123-500 Exemption for payments between companies
  • 124-000 Funding bonds
  • 124-500 Collection of tax deducted at source: deposit-takers, building societies and certain companies
  • 125-000 Collection of tax deducted at source: individuals, trustees and others

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