Statute
Section 495 — Income Tax Act 2007: Statement about deduction of income tax
Text of the provision Official document
Statement about deduction of income tax 495 1 If the person who is treated as having paid income tax requests it in writing, the trustees must provide that person with a statement showing—
a the grossed up amount of the discretionary payment, b the sum deducted as mentioned in section 494(1),
and c the actual amount of the discretionary payment.
2 A statement under this section must be in writing.
3 The duty to comply with a request under this section is enforceable by the person who made it.
Official source: legislation.gov.uk
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