449 Relief for other persons
Income Tax Act 2007 (2007 c 3) | Legislation

449  Relief for other persons

(1)     This section applies to a payment made in a tax year if—

(a)     the person who makes it is not an individual,

(b)     a sum representing income tax is required by section 901(3) . . . (deduction from annual payments . . .)

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