Part 15

Deduction of income tax at source
Chapter 18

Other regimes involving the deduction of income tax at source

Visiting performers

Treatment of sums representing income tax
968
1
This section applies if, in accordance with section 966(3) or (4), a person pays a sum to the Commissioners for Her Majesty’s Revenue and Customs.
2
The sum is treated as paid on account of a liability of another person to income tax or corporation tax.
3
The liability and the other person are to be found in accordance with prescribed rules.
4
If the sum exceeds the liability concerned, the Commissioners must pay so much of the sum as is appropriate to the other person.
5
If no liability is found, the Commissioners must pay the sum to the recipient of the relevant payment or transfer.
6
The relevant payment or transfer is the payment or transfer—
a
to which section 966 applies, and
b
which gave rise to the payment of the sum.
7
A reference to a sum in this section does not include anything representing interest.