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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Part 15
- Chapter 11
- Incorrect belief that payment...
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Incorrect belief that payment is an excepted payment
938Consequences of reasonable but incorrect belief
(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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