Income Tax (Trading and Other Income) Act 2005 (c. 5)
This section has no associated Explanatory Notes
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”.