Section 848 — Income Tax Act 2007: Income tax deducted at source treated as income tax paid by recipient

Income tax deducted at source treated as income tax paid by recipient 848 1 A sum representing income tax which is deducted (or treated as deducted) under this Part from a payment is treated as income tax paid by the recipient.

2 The sum is accordingly taken into account under sections 59B and 59D of TMA 1970 (see also paragraph 8 of Schedule 18 to FA 1998) in determining the income tax or corporation tax payable by, or repayable to, the recipient.

3 But this section does not apply to income tax deducted at source under section 966 (visiting performers) or 971 (non-resident landlords). 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .