Income Tax Act 2007 (c. 3)

Part 8 U.K. Other reliefs

Chapter 4 U.K. F1 Annual payments ...

Textual Amendments

F1 Words in Pt. 8 Ch. 4 heading omitted (with effect in accordance with s. 15(5) of the amending Act) by virtue of Finance Act 2013 (c. 29), s. 15(4)(c)

452 The gross amount of a payment U.K.

References in this Chapter to the gross amount of a payment are to the amount of the payment before deduction of the sum representing income tax deductible from it under Chapter 6 of Part 15 (deduction from annual payments and patent royalties).