Funding bonds
Deduction of tax at source
Generally
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
Redemption of
Legislation/Regulatory –
CTA2009 s. 414
HMRC Guidance –
CFM37410