Statute
Section 447 — Income Tax Act 2007: Overview of Chapter
Text of the provision Official document
Overview of Chapter 447 1 This Chapter gives relief for some of the payments from which sums representing income tax must be deducted under Chapter 6 of Part 15 (deduction from annual payments and patent royalties).
2 For the payments which attract relief, see sections 448 and 449.
Official source: legislation.gov.uk
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