C1Part 15Deduction of income tax at source
C1Chapter 6Deduction from annual payments and patent royalties
Introduction
898Overview of Chapter
1
This Chapter deals with the deduction of sums representing income tax from—
a
qualifying annual payments, and
b
royalties or other sums paid in respect of the use of patents.
2
See also—
a
Chapter 11 (payments between companies etc) for an exception from the duties to deduct sums representing income tax under this Chapter,
b
Chapter 4 of Part 8, which gives relief for certain payments from which sums representing income tax must be deducted under this Chapter, and
c
section 615(3) of ICTA (exemption from tax in respect of certain pensions) which contains a further exception from the duties to deduct sums representing income tax under this Chapter.
3
If a payment to which a provision of this Chapter applies is also one to which section 906 applies, it is treated as not being a payment to which a provision of this Chapter applies.
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)