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Changes over time for: Cross Heading: Incorrect belief that payment is an excepted payment


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2008.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Incorrect belief that payment is an excepted payment.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Incorrect belief that payment is an excepted paymentU.K.
938Consequences of reasonable but incorrect beliefU.K.
(1)This section applies if—
(a)a payment is made by a company, local authority or qualifying partnership without a sum representing income tax on the payment being deducted from it,
(b)at the time the payment is made, the company, authority or partnership reasonably believes that it is an excepted payment,
(c)one of the duties to deduct sums representing income tax mentioned in section 930(2) would apply to the payment if the company did not so believe, and
(d)the payment is not an excepted payment at the time it is made.
(2)This Part has effect in relation to the payment as if section 930(1) had never disapplied the duties to deduct mentioned in section 930(2).
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