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  3. INCOME TAX
  4. SCHEME OF INCOME TAX
  5. 110-000 SCHEME OF INCOME TAX
  6. 117-000 Deduction of tax at source
  7. 117-500 Building societies, banks and other deposit-takers

117-500 Building societies, banks and other deposit-takers

Contents:

  • 117-500 Deduction of tax by banks, building societies and deposit-takers
  • 117-550 The duty to deduct tax by banks, building societies and deposit takers
  • 117-600 Deposit-takers
  • 117-650 Relevant investments
  • 117-700 Investments which are not ‘relevant’
  • 117-750 Non-residents
  • 117-800 ‘Non-tax payers’
  • 117-850 Administering deduction of tax by banks, building societies and deposit-takers

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