1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.14Charges on Income TCA97 s243 Income tax at the standard rate should be deducted by companies from certain interest payments, patent royalties, annuities and other annual payments. These paym...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016