Income Tax Act 2007

This adran has no associated Nodiadau Esboniadol

523(1)Amend section 426 (annuity payments received after deduction of tax) as follows.U.K.

(2)For “Income tax deducted under either of the following sections” substitute “ In accordance with section 848 of ITA 2007 a sum representing income tax deducted under section 901 of that Act ”.

(3)Omit the words after “recipient”.