548(1)Amend section 602 (payments received after deduction of tax) as follows.U.K.
(2)For “Income tax deducted under either of the following sections” substitute “ In accordance with section 848 of ITA 2007, a sum representing income tax deducted under either of the following Chapters ”.
(3)For the words after “recipient” substitute “—
Chapter 6 of Part 15 of ITA 2007 (deduction from annual payments and patent royalties), and
Chapter 7 of that Part (deduction from other payments connected with intellectual property).”