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).