Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 238
Annual payments not payable out of taxed income
Section 238 requires tax to be deducted at the standard rate from annuities, other annual payments and patent royalties where these payments are made from income that has not been charged to income tax, or from capital or exempt income.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.