Part 15

Deduction of income tax at source
Chapter 19

General

Supplementary

Application to public departments
978
1
This Part applies in relation to payments made by public offices and departments of the Crown except as mentioned in subsection (2).
2
This Part does not apply to payments made by public offices and departments of—
a
any country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or
b
any state or province of a country within paragraph (a).
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)