Chapter 6

Withholding tax

Summary

This chapter sets out the rule for dealing with a withholding tax mismatch outcome. A withholding tax mismatch outcome arises where the transfer of a financial instrument is designed to produce relief for withholding tax to more than one of the parties involved in the transaction.

835AN Application of chapter

Summary

This section provides that the chapter shall apply to an entity which is within the charge to corporation tax.

Relevant Date: Finance Act 2021