C1Part 15Deduction of income tax at source
Chapter 17Collection through self-assessment return
964Collection through self-assessment return
1
This section applies if—
a
a person makes a payment from which the person is required to deduct a sum representing income tax, and
b
income tax equal to the sum required to be deducted is, under section 900(3), 901(3) or 903(5) or (6), to be collected through the person's self-assessment return.
F22
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3
The income tax is to be treated for the purposes of TMA 1970 as if it were income tax charged on the person or trustee.
4
Accordingly, the income tax must be taken into account for the purposes of—
a
the person's or trustee's return under section 8 or 8A of TMA 1970, and
b
the person's or trustee's assessment to income tax under section 9 of that Act,
(in addition to the person or trustee's income tax liability calculated in accordance with Chapter 3 of Part 2 (calculation of income tax liability)).
F15
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Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)