SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
549
1
Amend section 618 (payments received after deduction of tax) as follows.
2
For “Income tax deducted under either of the following sections” substitute “
In accordance with section 848 of ITA 2007, a sum representing income tax deducted under Chapter 6 of Part 15 of that Act
”
.
3
Omit the words after “recipient”.