[681DD Charge to income tax]
Income Tax Act 2007 (2007 c 3) | Legislation

[Charge to income tax]

[681DD  Charge to income tax]

[(1)     The person obtaining the capital sum is charged to income tax, for the tax year in which the sum is obtained, on the amount given by subsection (2).

(2)     That amount is—

(a)     the amount of the payment for which a deduction by way of relevant tax

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