Regulations made under F1section 7 of TIOPA 2010 (double taxation arrangements: general regulations) make provision disapplying or otherwise affecting duties to deduct under this Part in circumstances where relief is available under double taxation arrangements.

Sections 821 and 822 of ICTA make provision in relation to under-deductions and over-deductions from some payments which are made before the passing of the relevant annual Act imposing income tax and corporation tax.

In accordance with section 783 of ITTOIA 2005 (general disregard of exempt income for income tax purposes), any payment (or part of a payment) which is exempt from income tax as a result of Part 6 of ITTOIA 2005 is ignored for the purposes of the duties under this Part.

This is subject to any express or implied provision to the contrary.

F2Section 564Q (deduction of income tax at source under this Part) makes provision for Chapters 2 to 5, 12 and 19 to have effect in relation to alternative finance arrangements.