Part 15Deduction of income tax at source

Chapter 19General

Supplementary

978Application to public departments

1

This Part applies in relation to payments made by public offices and departments of the Crown except as mentioned in subsection (2).

2

This Part does not apply to payments made by public offices and departments of—

a

any country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) (which contains a list of Commonwealth countries) or the Republic of Ireland, or

b

any state or province of a country within paragraph (a).