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(1)This section makes provision for the collection of income tax in respect of—
(a)a payment from which a person other than a UK resident company is required to deduct a sum representing income tax under—
(i)section 874(2) (certain payments of yearly interest),
(ii)section 889(4) (payments in respect of building society securities),
(iii)section 892(2) (certain payments of UK public revenue dividends),
(iv)section 901(4) (annual payments made by persons other than individuals),
(v)section 903(7) (patent royalties),
(vi)section 906(5) (royalty payments etc where the owner lives abroad),
(vii)section 910(2) (proceeds of a sale of patent rights paid to non-UK residents),
(viii)section 928(2) (chargeable payments connected with exempt distributions), or
(ix)section 944(2) (directions for deduction from payments to non-UK residents), and
(b)a payment from which a person other than a company is required to deduct a sum representing income tax under section 919(2) (manufactured interest for UK securities: payments by UK residents etc).
(2)The person required to deduct the sum must deliver to an officer of Revenue and Customs an account of the payment without delay.
(3)An officer of Revenue and Customs may make an assessment on that person for income tax equal to the sum required to be deducted.
(4)The provisions of the Income Tax Acts relating to—
(a)persons chargeable to income tax,
(b)income tax assessments, and
(c)the collection and recovery of income tax,
apply (unless excluded expressly or by implication) to the assessment, collection and recovery of income tax which is assessable on persons under this section.
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