Part 15Deduction of income tax at source
Chapter 19General
Supplementary
975Statements about deduction of income tax
(1)
Subsection (2) applies ifF1—
(a)
a person makes a payment from which a sum representing income tax must be deducted under any provision of Chapters 2 to 7 or under section 919 or 928 F2, and
(b)
the person is not under a duty to provide a statement under section 975A.
(2)
If the recipient requests it in writing, the person must provide the recipient with a statement showing—
(a)
the gross amount of the payment,
(b)
the amount of the sum deducted, and
(c)
the actual amount paid.
F3(3)
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F4(4)
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(5)
A statement under this section must be in writing.
(6)
F6(7)
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