PART X PENALTIES, ETC.
106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
(1)
A person who refuses to allow a deduction of income tax authorised by the Taxes Acts to be made out of any payment shall incur a penalty of £50.
(2)
Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.