Deduction of tax at source

Legislation/Regulatory – ITA2007 s. 939, 940, 94A

Generally

Commentary – Tax Reporter ¶124-000–Tax Reporter ¶124-100 ; Tax Reporter ¶344-500
HMRC Guidance – IPTM3820

Interest

Legislation/Regulatory – FA2013 Sch. 11, para. 7 ; HMRCBrf 26/08 ; ITA2007 s. 939, 940, 940A ; ITTOIA2005 s. 380, 754

Issue of

Legislation/Regulatory – CTA2009 s. 413 ; FA2013 Sch. 11, para. 11
HMRC Guidance – CFM37410 ; CFM37440 ; CFM37470

Redemption of

Legislation/Regulatory – CTA2009 s. 414
HMRC Guidance – CFM37410