426Annuity payments received after deduction of taxU.K.
This section has no associated Explanatory Notes
[F1In accordance with section 848 of ITA 2007 a sum representing income tax deducted under section 901 of that Act] from an annuity payment within this Chapter is treated as income tax paid by the recipient F2. . . .
Textual Amendments
F1Words in s. 426 substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 523(2) (with transitional provisions and savings in Sch. 2)
F2Words in s. 426 repealed (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 523(3), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)