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The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 1452
- Regulation 15
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Amendment consequential on Schedule 3 to the Finance Act 2019
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15. In Part 15 of ITA 2007(1) (deduction of income tax at source), in Chapter 19 (general) after section 981 insert—
“Offshore receipts in respect of intangible property: exception from duties to deduct
981A. Despite the provisions of this Part there is no duty to deduct a sum representing income tax from a payment charged to income tax under Chapter 2A of Part 5 of ITTOIA 2005 (offshore receipts in respect of intangible property).”.
(1)
ITA 2007 has the meaning given by section 96 of the Finance Act 2019.
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