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Changes over time for: Section 4
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Version Superseded: 29/04/1996
Status:
Point in time view as at 01/02/1991. This version of this provision has been superseded.
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Changes to legislation:
Income and Corporation Taxes Act 1988, Section 4 is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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4 Construction of references in Income Tax Acts to deduction of tax.U.K.
(1) Any provision of the Income Tax Acts requiring, permitting or assuming the deduction of income tax from any amount (otherwise than in pursuance of section 203) or treating income tax as having been deducted from or paid on any amount, shall, subject to any provision to the contrary, be construed as referring to deduction or payment of income tax at the basic rate in force for the relevant year of assessment.
(2)For the purposes of subsection (1) above, the relevant year of assessment shall be taken to be (except where otherwise provided)—
(a)if the amount is an amount payable wholly out of profits or gains brought into charge to tax, the year in which the amount becomes due;
(b)in any other case, the year in which the amount is paid.
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