C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
Chapter 1Introduction
848Income tax deducted at source treated as income tax paid by recipient
1
A sum representing income tax which is deducted (or treated as deducted) under this Part from a payment is treated as income tax paid by the recipient.
2
The sum is accordingly taken into account under sections 59B and 59D of TMA 1970 (see also paragraph 8 of Schedule 18 to FA 1998) in determining the income tax or corporation tax payable by, or repayable to, the recipient.
3
But this section does not apply to income tax deducted at source under section 966 (visiting performers) or 971 (non-resident landlords).
F14
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Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)