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Changes over time for: Section 908


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Point in time view as at 01/04/2008.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, Section 908.

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.
908Royalty payments etc made through UK resident agentsU.K.
This section has no associated Explanatory Notes
(1)If—
(a)a payment to which section 906 applies is made through an agent who is UK resident, and
(b)the agent is entitled as against the owner of the right to deduct a sum as commission for services provided,
section 906(5) and Chapters 8 (deduction at special rates), 15 and 16 (collection) apply as if the amount of the payment were the amount net of the sum deductible as commission.
(2)But if the person by or through whom the payment is made does not know the commission is payable, or does not know its amount—
(a)the sum representing income tax required to be deducted under section 906 must be calculated in the first instance on the total amount of the payment, and
(b)the return to be made under Chapter 15 or the account of the payment under Chapter 16, must be based on that total amount.
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