C1C2C3C4 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C1

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C2

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C3

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

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.