Explanatory Notes

Income Tax Act 2007

2007 CHAPTER 3

20 March 2007

Commentary on Sections

Part 15: Deduction of income tax at source

Overview

Chapter 6: Deduction from annual payments and patent royalties

Overview

Section 905: Interpretation of Chapter

2752. This section clarifies that the references to an individual in this Chapter include a Scottish partnership if at least one partner is an individual. It is based on section 347A(6) of ICTA.