618Payments received after deduction of taxU.K.
This section has no associated Explanatory Notes
Income tax deducted under either of the following sections from an annual payment within this Chapter is treated as income tax paid by the recipient—
section 348(1)(b) of ICTA (under which income tax may be deducted from some payments by the payer), and
section 349(1)(a) of ICTA (under which income tax must be deducted from some payments by the payer).