M1(1)A person making any payment which is subject to deduction of income tax by virtue of section 339, 348, 349 or 687 shall, if the recipient so requests in writing, furnish him with a statement in writing showing the gross amount of the payment, the amount of tax deducted, and the actual amount paid.
(2)The duty imposed by subsection (1) above shall be enforceable at the suit or instance of the person requesting the statement.
Modifications etc. (not altering text)
C1S. 352 excluded (22.3.1992) by S.I. 1992/569, reg.21.
S. 352 modified (22.3.1992) by S.I. 1992/569, reg.23.
C2 See s.30and Sch.5 para.11—words
“or 687”
replaced by
“, 480A or 687 or by virtue of regulations under section 477A(1)”
as regards a payment made on or after 6April 1991.
Marginal Citations
M1Source-1970 s.55; 1973 s.17(4), 1986 s.29(3)