Statute
Section 452 — Income Tax Act 2007: The gross amount of a payment
Text of the provision Official document
The gross amount of a payment 452 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).
Official source: legislation.gov.uk
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