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