975Statements about deduction of income taxU.K.
(1)Subsection (2) applies if[F1—
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)A statement under this section must be in writing.
(6)The duty to comply with a request under subsection (2) F5... is enforceable by the recipient F5....
F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(a)
F2Words in s. 975(1) inserted (with effect in accordance with Sch. 11 para. 12(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 11 para. 9(b)
F3S. 975(3) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(a) (with reg. 32)
F4S. 975(4) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(a) (with reg. 32)
F5Words in s. 975(6) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(b) (with reg. 32)
F6S. 975(7) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(17)(c) (with reg. 32)
Modifications etc. (not altering text)
C1Pt. 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)