C1Part 15Deduction of income tax at source
Annotations:
Modifications etc. (not altering text)
C1Chapter 19General
Supplementary
978C1Application 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).
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)