945 Overview of Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 15
Collection: Deposit-Takers, Building Societies and Certain Companies

Introduction

945  Overview of Chapter

(1)     This Chapter provides—

(a)     for persons who have made payments within section 946 (“section 946 payments”) to make returns of the payments, and

(b)     for the collection of income tax in respect of those payments.

(2)     Sections 947 and 948 contain definitions and other provisions

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